Direct and indirect taxes

Direct and indirect taxes are the main sources of revenue for central, local and regional government.

Taxes and Duties

Direct and indirect taxes are the main sources of revenue for central, local and regional government.  The revenue is spent on public services like health services, the operation of hospitals, education and transportation.

The tax system shall ensure sufficient revenue for the public sector. At the same time, it is important to achieve a reasonable and fair distribution of taxes. In addition, indirect taxes are used as a policy instrument to reduce the consumption of products that are detrimental to health or to the environment.

These pages provide an overview of the current tax system. In the menu on the right, you will find more information on direct taxes for individuals and businesses, as well as excise duties, value added tax and customs duties. Here you will also find links to external bodies and relevant laws and regulations.

 

Direct and indirect taxes

Direct and indirect taxes are the main sources of revenue for central, local and regional government.

Allocation of public sector revenue from direct and indirect taxes

Accrued direct and indirect taxes allocated by tax creditors.1 2006 estimates. NOK billion

Direct and Indirect Taxes - Main Features of the 2008 Proposal

The objectives of the Government’s tax policy are to safeguard revenue for communal purposes, contribute to fairness in distribution and an improved environment, promote employment throughout the country and enhance the workings of the economy.

The tax level

The chart below shows total direct and indirect taxes as a percentage of gross domestic product (GDP) over the years 1972-2005 for Norway, Sweden, Denmark, Finland, the EU and the US.

Booked tax revenue 2007

Booked tax revenue specified by Chapter and Item

The history of green taxes in Norway

Norway has a long experience with environmental taxation. Taxes have been introduced to reduce environmentally harmful emissions to air and water, and to reduce the amount of waste generated.

General tax conventions between Norway and other states

General conventions for the avoidance of double taxation and the prevention of fiscal evasion, with their dates of signature and entry into force.

Limited tax conventions between Norway and other states

Limited conventions for the avoidance of double taxation and the prevention of fiscal evasion, with their dates of signature and entry into force.

Door handle inside the Ministry of Finance

Contact information

Tax Policy Department

Send e-mail
Telephone: +47 22 24 45 09
Fax: +47 22 24 27 07

Address

The Ministry of Finance
Tax Policy Department
P.O. Box 8008 Dep
0030 Oslo
Norway

Tax Law Department

Send e-mail
Telephone: +47 22 24 44 31
Fax: +47 22 24 95 11

Address

The Ministry of Finance
Tax Law Department
P.O. Box 8008 Dep
0030 Oslo
Norway

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