Norway Yearbook - 2003

Public sector
592 Survey of tax assessment.1 Personal and non-personal taxpayers
1997 1998 1999 2000 2001
Million kroner
Assessed municipal taxes, county tax, state taxes and
membership contribution to the National Insurance,
total2 226 523 221 881 253 355 343 750 359 956
Municipal tax assessment
Number of taxpayers with municipal tax 3734964 3809636 3849712 3792634 3821439
Net wealth 593886 659695 727814 804476 850942
Ordinary income3 626 295 562 925 597 112 641 973 642 499
Municipal taxes, total 55080 50983 57845 60484 69089
Wealth tax 4664 3889 4348 4857 5159
Income tax4 50416 47094 53497 5562] 63931
County tax assessment
Income tax4 29275 27234 30311 31634 35691
State tax assessment
Number og taxpayers with community tax 3209079 3331 238 3362012 3289351 3302492
Net wealth 548257 702527 784554 855825 908522
Ordinary income4 47632 128858 173508 307966 313016
Basis for surtax on gross income 603923 661 369 703712 741 985 788966
Central government taxes, total 100480 98209 116931 200619 200834
Community tax 58978 73999 77447 90663 82417
Ordinary wealth and income tax 41 502 24210 39484 109955 118417
Wealth tax 1 441 1 662 1 950 2 182 2 204
Income tax5 40061 22548 37534 107773 116213
Assessment to the National Insurance
Pensionable income, total 495541 54061] 572722 604376 643059
Pensionable income from which a middle contribution
rate is assessed 463 181 506 539 537 190 565 862 601 053
Pensionable income from which a high contribution rate is
assessed 32360 34078 35533 38514 42006
Membership contribution to the National Insurance 41687 45456 48271 51 013 54342
Average figures in kroner
Per capita for personal taxpayers
Netwealth 125258 148398 162549 178600 188100
Ordinary income plus special deductions 117040 126 202 132 868 142 300 141 800
Assessed taxes 38206 41190 43 364 46400 48800
Per resident personal taxpayer
Ordinary income plus special deductions 162 964 169 820 178 660 196 000 195 100
1lncludes Svalbard. 2Assessed taxes equal a net amount where taxes are reduced by different tax deductions. 3ordinary income plus special
deductions. 4For non-personal taxpayers tax based on correction income is included from 1994, and taxes on natural resources for electric power
stations are included from 1997. For non-personal taxpayers locally based taxation is removed as of 1998 and includes now only taxes on
natural resources. 5For personal taxpayers income tax to the central government consists mainly of surtax on gross income. For non-personal
taxpayers income tax to the state consists before 1998 mainly of petroleum tax. From 1996 assessed tonnage tax for shipping companies is
included and from 1997 taxes on rents for electric power stations. As of 1998 aIl taxes on income and wealth for non-personal taxpayers are
assessed to the state with the exception of taxes on natural resources for electrical power stations.
Source: Tax statistics. Main figures for personal and non-personal taxpayers, Statistics Norway.
More information: http://wNw.ssb.no/skattlign_en/
Statistical Yearbook of Norway 2003 455