Norway Yearbook - 1996

Public sector
494 Survey of tax assessment, by taxpayer group. 1994. Million kroner
T cta
Non-personal taxsayers
(corporations)
Personal taxpayers.
total
Assessed municipal taxes, county tax, central government
taxes and membership contribution to the National Insurance,
total1 168 879 36028 132850
Municipal tax assessment
Taxpayers assesses municipal tax 3 523 890 67276 3456614
Property 533355 86166 447189
Ordinary income2 483 945 68816 415 129
Municipal taxes, total 47 072 4285 42 788
Property tax 4201 664 3 537
lncometax3 42872 3621 39251
County tax assessment
Income tax4 24549 2569 21 979
Central government tax assessment
Taxpayers contributed to the Tax Equalization Fund 3032491 64361 2 968 130
Property 442675 2487 440188
Ordinary income 28 108 27357 751
Central government taxes, total 62749 29174 33575
Contributions to the Tax Equalization Fund5 35614 11115 24198
Ordinary property and income tax 27436 18058 9377
Property tax 1 048 7 1 041
Incometaxt 26388 18051 8336
Assessment to the National Insurance
Pensionable income, total 411 071 - 411 071
Pensionable income from which a middel contribution rate
are assessed 383 528 383 528
Pensionable income from which a high contribution rate are
assessed 27 543 - 27 543
Membership contribution to the National Insurance 34508 - 34508
Total assessed taxes equal a net amount where taxes are reduced by different tax deductions2Ordinary ricome plus special allowances 'or
age etc,3Taxes on municipal 'correction income' incl.4County taxes on correction income irrcl5laxes on 'correction income to the Tax
Equalization Fund incl,6Ordinary income tax were removed after the Norwegian taxreforrn in 992. and the variable includes mainly surtax on
gross income from 1 January 1992.
Source: Weekly Bulletin of Statistics no. 20/21 1996 and Tax Statistics 1994. More information: Division for Income and Wage Statistics.
57 Survey of tax assessment. Personal and non-personal taxpayers. Million kroner
Municipal and Central Contributions to the Assessed municipal
government property tax L.
Tax Equalization Fund
and county income tax
o
200000
175000
150000-
125000
C
100000-
o
75000
50000
25000
Membership contribution
to the National Insurance
Assessed income tax
to Central government
1990 1991 1992 1993 1994
389