#

Ease of Doing Business in

Norway

Norway Download Profile (1684.8KB, pdf)
Region OECD high income
Income Category High income
Population 5,195,921
GNI Per Capita (US$) 93,820
City covered Oslo

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 6 8 up
2
82.82 82.30 down
0.52
Starting a Business 21 18 down
3
94.30 94.29 up
0.01
Dealing with Construction Permits 43 40 down
3
75.52 75.51 up
0.01
Getting Electricity 12 18 up
6
90.58 87.46 up
3.12
Registering Property 14 14
-
87.26 87.26
-
Getting Credit 75 70 down
5
55.00 55.00
-
Protecting Minority Investors 9 7 down
2
75.00 75.00
-
Paying Taxes 26 28 up
2
85.53 85.52 up
0.01
Trading across Borders 22 22
-
96.97 96.97
-
Enforcing Contracts 4 6 up
2
78.99 77.14 up
1.85
Resolving Insolvency 6 5 down
1
89.06 88.83 up
0.23

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

26

DB 2016 Rank:

28

Change in Rank:

up2

DB 2017 DTF (% points):

85.53

DB 2016 DTF (% points):

85.52

Change in DTF (% points):

up0.01

Indicator Norway OECD high income
Payments (number per year) info_outline 4 10.9
Time (hours per year) info_outline 83 163.4
Total tax rate (% of profit) info_outline 39.5 40.9
Postfiling index (0-100) info_outline 68 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 1 online 24 27% taxable profits 23.55
Social security contributions 1 online 15 14.1% gross salaries 15.91
Value added tax (VAT) 1 online 44 25% value added 0.00 not included
Fuel tax 1 included in fuel price 0.00 small amount
Employee labor tax 0 jointly rates vary gross salaries 0.00
Totals: 4 83 39.5
  • Taxes by type Answer
    Profit tax (% of profit) 23.6
    Labor tax and contributions (% of profit) 15.9
    Other taxes (% of profit) 0.0
    Answer Score
    Postfiling index (0-100) 68.0
    VAT refunds 82.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Highly likely
    Time to comply with VAT refund (hours) 9.0 82.0
    Time to obtain a VAT refund (weeks) 10.5 86.0
    Corporate income tax audits 81.7
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Highly Likely
    Time to comply with a corporate income tax audit (hours) 11.5 81.7
    Time to complete a corporate income tax audit (weeks) 24.9 22.3
    Administrative appeal process
    First level administrative appeal authority Tax office
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit N/A

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.