Norway Yearbook - 2003

Public sector
593 Survey of tax assessment.1 By taxpayer group. 2001. Million kroner
Includes Svalbard. 2Assessed taxes equal a net amount where taxes are reduced by different tax deductions 0rdinary 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 are removed as of 1998 and includes now only taxes on
natural resources, tFor personal taxpayers income tax to the state before 1998 consists mainly of surtax on gross income For nos-personal taxpayers
income tax to the central government consists 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 property 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: httpíAw'w.ssb.no/skattlign_en/
594
Survey of tax assessment.1 Personal and non-personal taxpayers. 2001.
Per cent
Non-personal taxpayers
Total
Non-personal
taxpayers
(corporations)
Personal taxpayers
Personal
taxpayers,
total
Assessed municipal taxes. county tax, state taxes and membership
contribution to the National Insurance, total2 359 956 138 172 221 784
Municipal tax assessment
Number of taxpayers with municipal tax 3821 439 1 261 3 820 178
Net wealth 850 942 850 942
Ordinary income3 642 499 - 642 499
Municipal taxes, total 69 089 1 334 67 755
Wealth tax 5159 5159
Income taxt 63931 1 334 62 59]
County tax assessment
lncometax4 35691 243 35448
State tax assessment
Number og taxpayers with community tax 3 302 492 73 268 3 229 224
Net wealth 908 522 62 744 845 778
Ordinary income4 313016 311 288 1728
Basis for surtax on gross income 788 966 788 966
Central government taxes, total 200 834 136 595 64239
Community tax 82417 36689 45 728
Ordinary wealth and income tax 118417 99906 18511
Wealth tax 2 204 188 2 016
Income tax5 116213 99718 16495
Assessment to the National Insurance
Pensionable income, total 643 059 - 643 059
Pensionable income from which a middle contribution rate is assessed. . . 601 053 - 601 053
Pensionable income from which a high contribution rate is assessed . 42 006 42 006
Membership contribution to the National Insurance 54 342 - 54 342
County income
Municipal
tax
income
(0.2%)
tax (1.0%) / Central government
,,/ property tax (0.1 0/e)
Community tax
'26 6%)
Central government
income tax (7.4%)
z
Community tax /
(20.6%),'
Municipal property
tax (2.3%)
Municipal
income tax
(28.2%)
Central government
property tax (0.9%)
Central government
income tax 172.2%)
Membership contribution
to the National
Insurance (24.5%)
County income
tax 116.0%)
i Includes Svalbard,
Source: Tax statistics. Main figures for personal and non-personal taxpayers, Statistics Norway.
More information: httpiMww.ssb.no/skattlign_en/
456 Statistical Yearbook of Norway 2003