Tax statistics. Main figures for personal and non-personal taxpayers

2   Survey of tax assessment, by taxpayer group and county. Municipal and county tax assessment. 2001. Million kroner
County/taxpayer group Number of municipal tax-payers1 Net property Ordinary income Spesial deductions Municipal tax2 County tax
Total Property tax municipality Income tax municipality
The whole country 3 821 439  850 942  642 499 15 138     69 089 5 159 63 931 35 691
Personal taxpayers, total 3 820 178  850 942  642 499 15 138 67 755 5 159 62 597 35 448
Resident personal taxpayers 3 259 550  821 033  633 412 15 138 66 518 4 963 61 555 34 858
Non-resident personal taxpayers  560 628 29 909 9 087 0 1 238  195 1 042  589
Non-personal tax-payers 1 261 - - - 1 334 - 1 334  243
                 
Østfold  216 006 42 302 33 282  934 3 473  250 3 222 1 801
Personal taxpayers, total  215 982 42 302 33 282  934 3 411  250 3 160 1 790
Resident personal taxpayers  185 232 40 293 32 821  934 3 345  237 3 108 1 760
Non-resident personal taxpayers 30 750 2 009  462 0 66 13 53 30
Non-personal tax-payers 24 - - - 62 - 62 11
                 
Akershus  373 675  102 582 79 476 1 329 8 713  635 8 078 4 566
Personal taxpayers, total  373 602  102 582 79 476 1 329 8 701  635 8 066 4 564
Resident personal taxpayers  339 430 99 956 78 225 1 329 8 541  619 7 922 4 483
Non-resident personal taxpayers 34 172 2 627 1 251 0  160 17  143 81
Non-personal tax-payers3 73 - - - 12 - 12 2
                 
Oslo  400 850  149 267 96 128 1 714 10 721  960 9 761 5 526
Personal taxpayers, total  400 850  149 267 96 128 1 714 10 721  960 9 761 5 526
Resident personal taxpayers  387 435  147 746 93 772 1 714 10 438  950 9 488 5 371
Non-resident personal taxpayers 13 415 1 521 2 356 0  283 10  273  155
Non-personal tax-payers3 : - - - : - : :
                 
Hedmark  180 808 34 478 23 595  764 2 428  201 2 227 1 253
Personal taxpayers, total  180 680 34 478 23 595  764 2 402  201 2 201 1 248
Resident personal taxpayers  141 006 32 304 23 231  764 2 347  187 2 160 1 224
Non-resident personal taxpayers 39 674 2 174  364 0 56 14 41 23
Non-personal tax-payers  128 - - - 26 - 26 5
                 
Oppland  193 089 36 065 22 986  700 2 432  213 2 220 1 230
Personal taxpayers, total  192 841 36 065 22 986  700 2 360  213 2 148 1 217
Resident personal taxpayers  137 852 32 875 22 651  700 2 301  191 2 109 1 196
Non-resident personal taxpayers 54 989 3 190  335 0 60 21 38 22
Non-personal tax-payers  248 - - - 72 - 72 13
                 
Buskerud  233 414 50 811 34 942  809 3 827  310 3 518 1 950
Personal taxpayers, total  233 169 50 811 34 942  809 3 718  310 3 409 1 930
Resident personal taxpayers  177 375 47 487 34 386  809 3 632  287 3 345 1 894
Non-resident personal taxpayers 55 794 3 325  556 0 86 22 64 36
Non-personal tax-payers  245 - - -  109 -  109 20
                 
Vestfold  181 856 41 674 29 621  791 3 088  253 2 835 1 605
Personal taxpayers, total  181 838 41 674 29 621  791 3 088  253 2 835 1 605
Resident personal taxpayers  155 971 39 638 29 169  791 3 022  240 2 783 1 576
Non-resident personal taxpayers 25 867 2 036  453 0 65 13 52 29
Non-personal tax-payers 18 - - - 0 - 0 0
                 
Telemark  154 302 27 600 21 765  634 2 376  163 2 213 1 199
Personal taxpayers, total  154 210 27 600 21 765  634 2 234  163 2 071 1 173
Resident personal taxpayers  120 625 25 698 21 504  634 2 192  150 2 042 1 157
Non-resident personal taxpayers 33 585 1 903  260 0 42 13 30 17
Non-personal tax-payers 92 - - -  142 -  142 26
                 
Aust-Agder 99 331 18 269 13 030  365 1 412  109 1 302  713
Personal taxpayers, total 99 293 18 269 13 030  365 1 347  109 1 237  701
Resident personal taxpayers 73 246 16 749 12 836  365 1 314 99 1 215  688
Non-resident personal taxpayers 26 047 1 520  194 0 32 10 22 13
Non-personal tax-payers 38 - - - 65 - 65 12
                 
Vest-Agder  133 334 28 811 20 074  558 2 178  174 2 004 1 102
Personal taxpayers, total  133 308 28 811 20 074  558 2 093  174 1 919 1 087
Resident personal taxpayers  109 854 27 445 19 822  558 2 055  165 1 890 1 071
Non-resident personal taxpayers 23 454 1 366  252 0 38 9 29 16
Non-personal tax-payers 26 - - - 85 - 85 15
                 
Rogaland  290 905 63 225 54 887 1 029 5 926  383 5 543 3 101
Personal taxpayers, total  290 867 63 225 54 887 1 029 5 829  383 5 446 3 083
Resident personal taxpayers  260 670 62 085 53 959 1 029 5 717  375 5 341 3 024
Non-resident personal taxpayers 30 197 1 140  928 0  113 7  105 60
Non-personal tax-payers 38 - - - 97 - 97 18
                 
Hordaland  353 900 71 984 60 643 1 329 6 529  432 6 097 3 386
Personal taxpayers, total  353 818 71 984 60 643 1 329 6 358  432 5 926 3 355
Resident personal taxpayers  306 395 70 107 60 051 1 329 6 278  420 5 858 3 317
Non-resident personal taxpayers 47 423 1 878  592 0 80 12 68 39
Non-personal tax-payers 82 - - -  171 -  171 31
                 
Sogn og Fjordane 93 721 22 041 13 670  349 1 581  131 1 450  766
Personal taxpayers, total 93 680 22 041 13 670  349 1 437  131 1 306  740
Resident personal taxpayers 78 037 21 336 13 563  349 1 420  127 1 294  733
Non-resident personal taxpayers 15 643  704  107 0 17 5 12 7
Non-personal tax-payers 41 - - -  144 -  144 26
                 
Møre og Romsdal  200 789 47 222 31 787  829 3 374  284 3 090 1 729
Personal taxpayers, total  200 759 47 222 31 787  829 3 316  284 3 032 1 718
Resident personal taxpayers  174 849 46 108 31 493  829 3 276  277 2 999 1 699
Non-resident personal taxpayers 25 910 1 114  294 0 40 7 33 19
Non-personal tax-payers 30 - - - 58 - 58 11
                 
Sør-Trøndelag  224 021 38 943 34 982  874 3 649  229 3 420 1 916
Personal taxpayers, total  223 961 38 943 34 982  874 3 597  229 3 368 1 907
Resident personal taxpayers  188 792 37 523 34 694  874 3 555  220 3 335 1 889
Non-resident personal taxpayers 35 169 1 420  288 0 42 9 33 19
Non-personal tax-payers 60       52   52 9
                 
Nord-Trøndelag  104 212 17 109 14 604  444 1 487 98 1 389  773
Personal taxpayers, total  104 184 17 109 14 604  444 1 452 98 1 354  767
Resident personal taxpayers 89 402 16 602 14 502  444 1 437 94 1 343  761
Non-resident personal taxpayers 14 782  507  102 0 15 3 12 7
Non-personal tax-payers 28 - - - 35 - 35 6
                 
Nordland  200 765 30 584 28 759  901 3 015  174 2 842 1 549
Personal taxpayers, total  200 707 30 584 28 759  901 2 856  174 2 683 1 520
Resident personal taxpayers  170 612 29 823 28 622  901 2 836  169 2 668 1 511
Non-resident personal taxpayers 30 095  761  136 0 20 5 15 9
Non-personal tax-payers 58 - - -  159 -  159 29
                 
Troms  125 043 19 714 19 200  528 1 966  114 1 853 1 038
Personal taxpayers, total  125 025 19 714 19 200  528 1 937  114 1 824 1 033
Resident personal taxpayers  108 916 19 199 19 079  528 1 920  110 1 810 1 025
Non-resident personal taxpayers 16 109  515  120 0 17 3 14 8
Non-personal tax-payers 18 - - - 29 - 29 5
                 
Finmark 61 023 8 064 9 051  254  912 45  867  485
Personal taxpayers, total 61 009 8 064 9 051  254  896 45  851  482
Resident personal taxpayers 53 456 7 863 9 014  254  890 44  846  479
Non-resident personal taxpayers 7 553  201 37 0 5 1 4 2
Non-personal tax-payers 14 - - - 16 - 16 3
                 
Svalbard4  395  196 18 0 2 1 1 1
Personal taxpayers, total  395  196 18 0 2 1 1 1
Resident personal taxpayers  395  196 18 0 2 1 1 1
Non-resident personal taxpayers 0 0 0 0 0 0 0 0
Non-personal tax-payers - - - - - - - -
1  Taxpayers with assessed income tax/property tax to the municipality.
2  As of 1998 all taxes on income and property for non-personal taxpayers are assessed to the state with the exception of taxes on natural recources for electric power stations.
3  Figures for non-personal tax payers in Akershus and Oslo are given together.
4  Persons with tax-municipality Svalbard. Also includes any assessment in other municipalities. Wages and pension payments to persons at Svalbard are taxed due to the wage deduction arrangement. The arrangement implies that the employers make the tax deduction according to a certain rate in connection with the payments. The stay at Svalbard must last continious for at least 30 days, see Tax Act for Svalbard §2-2. Tax for persons taxed at the wage deduction arrangement was NOK 72.9 million in 2001.
Source: Tax statistics 2001.

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