Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Europe
Lucky Nomads World Index
68.44 / 100
Global rank
#73
Corporate tax
22%
Personal tax
47.4%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Participation exemption (fritaksmetoden, Tax Act section 2-38) exempts dividends and capital gains on qualifying shares of EEA-resident companies and treaty-country subsidiaries with substance. No structural foreign permanent establishment exemption is available outside the participation exemption.
Headline 22 percent flat corporate income tax. 25 percent rate applies to financial institutions (banks and insurance companies). Petroleum activities on the Norwegian Continental Shelf are taxed at 78 percent combined (22 percent CIT plus 71.8 percent technical special tax with full CIT deduction in the special tax base). Hydropower above 10,000 kVA, aquaculture and onshore wind are subject to additional 25 to 57.7 percent resource rent surcharges.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Standard worldwide taxation of residents (183 days in any 12-month period, or 270 days in any 36-month period). PAYE Kildeskatt scheme allows a flat 25 percent withholding (17.4 percent if A1 social-security exemption) for foreign workers limited to the first year of residency, capped at income for 2026. Annual wealth tax of 1.0 to 1.1 percent on global net assets above single ( couple).
Combined top marginal rate near 47.4 percent on labor income (22 percent fellesskatt plus 17.8 percent trinnskatt level 5 above plus 7.6 to 7.8 percent National Insurance). Effective rate on dividends approximately 51.5 percent through the 1.72 multiplication factor. Norway has no HNWI flat tax, no non-dom regime and no new-resident holiday.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Permanent corporate tax exemption for qualifying shipping income, replaced by a tonnage-based annual tax.
Refundable tax credit equal to 19 percent of qualifying R&D project costs, capped at NOK 25 million in eligible costs per company per year (maximum…
Voluntary flat-rate scheme for foreign workers with limited Norwegian tax liability.
You either qualify for Norway's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Norway. Saved on your device.
Not currently available
Not currently available
Not currently available
Norway lists several residency and mobility routes across work (employer sponsored), work (self sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Employer-linked permits and skilled employment passes for hired professionals.
International Company Assignment (Intra-Company Transfer)
Skilled Worker Permit (Higher Education)
Skilled Worker Permit (Vocational Training)
Self-sponsored work or freelance routes where you qualify without a local employer.
Self-Employed Person with Company Abroad (Independent Contractor)
Self-Employed Person with Company in Norway
Spouse, dependant, and family reunion style permits.
Family Immigration Permit
Study-linked permits and post-study transition routes.
Job Seeker Permit (Recent Graduates and Researchers)
Student Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Norway.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
Everyone argues about the wealth tax as if it were one tax. It is not. In 1990, 12 OECD countries taxed net wealth. The name survived. What it means splintered into 5 different ta…
Canada is known for a 53 percent exit tax. In Ontario the effective top charge is half that, 26.76. The headline is almost never the bill. In several developed economies, leaving…
82 of Norway's richest left to escape its wealth tax. Most of them moved to Switzerland. Which taxes wealth too. In 2022 and 2023, 82 of Norway's wealthy emigrated, 34 i…

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Norway lands, and opens the complete ranked shortlist across every scoring dimension.
Europe
Lucky Nomads World Index
68.44 / 100
Global rank
#73
Corporate tax
22%
Personal tax
47.4%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Participation exemption (fritaksmetoden, Tax Act section 2-38) exempts dividends and capital gains on qualifying shares of EEA-resident companies and treaty-country subsidiaries with substance. No structural foreign permanent establishment exemption is available outside the participation exemption.
Headline 22 percent flat corporate income tax. 25 percent rate applies to financial institutions (banks and insurance companies). Petroleum activities on the Norwegian Continental Shelf are taxed at 78 percent combined (22 percent CIT plus 71.8 percent technical special tax with full CIT deduction in the special tax base). Hydropower above 10,000 kVA, aquaculture and onshore wind are subject to additional 25 to 57.7 percent resource rent surcharges.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Standard worldwide taxation of residents (183 days in any 12-month period, or 270 days in any 36-month period). PAYE Kildeskatt scheme allows a flat 25 percent withholding (17.4 percent if A1 social-security exemption) for foreign workers limited to the first year of residency, capped at income for 2026. Annual wealth tax of 1.0 to 1.1 percent on global net assets above single ( couple).
Combined top marginal rate near 47.4 percent on labor income (22 percent fellesskatt plus 17.8 percent trinnskatt level 5 above plus 7.6 to 7.8 percent National Insurance). Effective rate on dividends approximately 51.5 percent through the 1.72 multiplication factor. Norway has no HNWI flat tax, no non-dom regime and no new-resident holiday.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Permanent corporate tax exemption for qualifying shipping income, replaced by a tonnage-based annual tax.
Refundable tax credit equal to 19 percent of qualifying R&D project costs, capped at NOK 25 million in eligible costs per company per year (maximum…
Voluntary flat-rate scheme for foreign workers with limited Norwegian tax liability.
You either qualify for Norway's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Norway. Saved on your device.
Not currently available
Not currently available
Not currently available
Norway lists several residency and mobility routes across work (employer sponsored), work (self sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Employer-linked permits and skilled employment passes for hired professionals.
International Company Assignment (Intra-Company Transfer)
Skilled Worker Permit (Higher Education)
Skilled Worker Permit (Vocational Training)
Self-sponsored work or freelance routes where you qualify without a local employer.
Self-Employed Person with Company Abroad (Independent Contractor)
Self-Employed Person with Company in Norway
Spouse, dependant, and family reunion style permits.
Family Immigration Permit
Study-linked permits and post-study transition routes.
Job Seeker Permit (Recent Graduates and Researchers)
Student Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Norway.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
Everyone argues about the wealth tax as if it were one tax. It is not. In 1990, 12 OECD countries taxed net wealth. The name survived. What it means splintered into 5 different ta…
Canada is known for a 53 percent exit tax. In Ontario the effective top charge is half that, 26.76. The headline is almost never the bill. In several developed economies, leaving…
82 of Norway's richest left to escape its wealth tax. Most of them moved to Switzerland. Which taxes wealth too. In 2022 and 2023, 82 of Norway's wealthy emigrated, 34 i…

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Norway lands, and opens the complete ranked shortlist across every scoring dimension.