Norway Yearbook - 1996

Industrial activities
295 Self-employed. Tax return account by main income1. Average. 1993. Kroner
All
Main ¡ncom&
Wages and
Agricultural2 Other industnes public pensions
Gross income 243411 200122 271441 243420
Wages and public pensions 96535 15836 14712 184893
Entrepreneurial income etc.3 120908 166320 229 993 29649
Other capital income, other property income, net, etc 25969 17966 26735 28879
Deductions 69386 49362 72376 75962
Minimum deduction and deduction for actual expenses 12953 3 577 3 190 23388
Entrepreneurial deficit 8118 4075 11035 7923
Interest paid and real estate deficit 35884 29762 47945 30551
Other deductions 12430 11949 10205 14102
Correction for negative income 3404 1 738 7057 1 708
Ordinary income before special deductions 177429 152498 206122 169165
Personal income
Total personal income 180696 113 749 189944 203 178
Wages and public pensions 96535 15836 14712 184893
Entrepreneurial personal income 84161 97914 175231 18286
Total taxes 63578 48333 78403 60317
Number of persons in the sample 3487 534 1939 1014
1Main income ¡sa classification mainly based on Standard Industrial Classification (SND4). A self-employed person ¡s defined as a physical person
who engages a business on his/her own account and risk, or is obliged to enclose profit and loss statement to the tax return account.
2lncludes agriculture, forestry and fishing.tlncludes entrepreneurial income agriculture/forestry/fishing, entrepreneurial income other industries
and entrepreneurial social security benefits.4Based on the Tax register from Directory of Taxes.
Source: Weekly Bulletin of Statistics no. 39/95. More information: Division for Income and Wage Statistics.
296 Calculation of personal income for self-employed1. Average. 1993. Kroner
All2 Agricultural Other industries
Corrected entrepreneurial income from the profit and loss
statement 104027 96274 109359
+ Actual capital expenses 10889 1151 17586
- Actual capital income 4866 483 7879
- Capital income 40677 55 326 30604
- Deduction for wages and salaries 1 557 222 2475
- Negative estimated personal income from previous years 5748 7 752 4371
= Estimated personal income 62067 33642 81 617
Positive personal income 80934 55949 98 117
Negative personal income -18 867 -22 307 -16 500
Number of forms in the sample 2837 768 2069
1A self-employed person is defined as a physical person who engages a business on his/her own account and risk, or is obliged to enclose profit
and loss statement to the tax return account. 2lncludes agriculture, forestry and fishing.
Source: Weekly Bulletin of Statistics no. 39/95. More information: Division for Income and Wage Statistics.
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