Norway Yearbook - 2003

Personal economy and housing conditions
2 02
Ordinary income
Total ordinary income for personal taxpayers1, by sex and interval of ordinary
income2. 2001
1The term personal taxpayer means an individual that has assessed taxes >0 and/or tax advances >0. Tax advances are defined as the sum of
settled advanced tax deduction, settled advanced tax and payed additional advance tax. Married couples with joint-taxation are not counted as
one personal taxpayer. This definition differs from earlier years' definition of personal taxpayers, and are therefore not comparable. Taxpayers
from Svalbard are included. 2Ordinary income after special deductions eligible for taxation.
Source: Tax statistics for personal taxpayers. Tax settlement, Statistics Norway. More information: http://wvw.ssb.no/skattoppgjor_en/
2 03
All
Number of
Ordinary income
taxpayers
MalesFemales
Number of Ordinary income
taxpayers
Number of Ordinary income
taxpayers
Million kroner Million kroner Million kroner
Total 3 514 419 627 414.4 1 745 124 388 817.3 1 769 295 238 597.1
No income 284872 - 135845 149027
loo- 49900 235647 7340.2 76429 2446.9 159218 4893.3
50000- 99900 697 116 51 304.4 228234 17503.5 468882 33800.9
100000-149900 591 195 73629.7 255248 31868.6 335947 41761.0
150 000-199 900 549472 95979.0 269325 47209.2 280147 48769.8
200 000-249 900 438562 97886.1 251 711 56339.2 186851 41546.8
250000-299900 267665 72961.1 175023 47793.5 92642 25167.5
300000-349900 149415 48179.2 107684 34758.4 41731 13420.8
350000-399900 86841 32377.3 66816 24921.2 20025 7456.1
400000-449900 55053 23298.7 44092 18665.7 10961 4633.0
450 000-499 900 37566 17788.7 30754 14565.1 6812 3223.6
500000-999900 100862 65614.1 86140 56248.9 14722 9365.2
1000000- 20153 41055.9 17823 36497.0 2330 4558.9
Number of recipients of taxable inheritance1 and 9ifts, basis for inheritance tax
and assessed inheritance tax, by possession date2. The whole country. Million
kroner
gifts25
Total basis for
Number of recipients
Total inheritance tax
inheritance tax
1996
Inheritance and 533 8219 657
Inheritance 17607 5502 438
Gifts 7926 2717 219
1997
Inheritance and gifts 31 331 11 077 958
Inheritance 21 683 7271 613
Gifts 9648 3806 345
1998
Inheritance and gifts 31131 10811 909
Inheritance 23499 8 141 694
Gifts 7632 2670 215
1999g
Inheritance and gifts 21 002 11 561 923
Inheritance 14683 8126 667
Gifts 6319 3435 256
2000
Inheritance and gifts 23 164 13 123 1 067
Inheritance 16069 9074 755
Gifts 7095 4049 312
1Tax free inheritance and publicly administrated estates are not included. 2The date on which the recipient takes possession of the inheritance!
gift (as a rule it is close to the date of the death of the decendent in inheritance cases). 3From 1 January 1999 the inheritance tax rules were
changed.
Source: Inheritance tax statistics, Statistics Norway. More information: http:/Ax'sw.ssb.no/arv_en/
188 Statistical Yearbook of Norway 2003