Norway Yearbook - 1996

Public sector
493 Survey of tax assessment. Personal and non-personal taxpayers. 1990-1994
1990 1991 1992 1993 1994
MilEon kroner
Assessed municipal taxes, county tax,
central government taxes and membership
contribution to the National Insurance,
total1 142622 145085 146357 155194 168879
Municipal tax assessment
Taxpayers assessed municipal tax 3354491 3 359 707 3401 037 3455255 3 523 890
Property 391 581 417909 474516 505979 533355
Ordinary income2 368 308 379 150 397 419 448 535 483 945
Municipal taxes, total 39727 40818 42142 45817 47072
Property tax 3 303 3 543 3695 3969 4201
Income tax3 36425 37275 38 447 41 848 42872
County tax assessment
lncometax4 20352 20826 21445 23336 24549
Central government tax assessment
Taxpayers contributed to the Tax Equalization
Fund 2953912 2958280 2937340 2980337 3032491
Property 481 947 548495 384751 416280 442675
Ordinaryincome 275634 272419 25079 23654 28108
Central government taxes, total 54307 53726 51 093 53 104 62749
Contributions to the Tax Equalization
Fund5 14732 16549 25456 29073 35314
Ordinary property and income tax 39575 37 178 25637 24031 27436
Property tax 1 844 2 190 577 692 1 048
lncometax6 37731 34988 25060 23339 26388
Assessment to the National Insurance
Pensionable income, total 344842 361 969 377 620 392 051 411 071
Pensionable income from which a middle
contribution rate are assessed 325748 342 526 354 784 366 632 383 528
Pensionable income from which a high
contribution rate are assessed 19094 19443 22836 25419 27543
Membership contribution to the National Insurance
28235 29715 31676 32936 34508
Average figures in kroner
Per capita for personal taxpayers
Net property 70935 76105 91250 98187 103400
Ordinary income plus special deductions 81519 84133 83726 90198 95827
Assessed taxes, total 26527 27438 27350 28739 30617
Per resident personal taxpayer
Ordinary income plus special deductions. 119423 123485 122562 131064 137804
1Total assessed taxes equal a net amount where taxes are reduced by different tax deductions.2Before 1992: Assessed income plus special allowances
for age etc/after 1992: Ordinary income plus special allowances for age etc.3From 1994: Taxes on municipal correction income
incl.4From 1 gg4: County taxes on correction income incl.5From 1994: Taxes on 'correction income to the Tax Equalization Fund mcl.
60rdinary income tax where removed after the Norwegian taxrefom in 1992, and the variable includes mainly surtax on gross income from
1 January 1992.
Source: Weekly Bulletin of Statistics no. 6/96, 20/21 1996, 26/95, 18/94, 10/93, 1 1/92 and Tax Statistics 1990-1994.
More information: Division for Income and Wage Statistics.
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