Statistics Norway

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

1   Survey of tax assessment, by taxpayer group and county. Gross taxes, tax deductions and assessed taxes. Continental shelf included. 2002. NOK million
County/taxpayer group Gross taxes Tax deductions and reductions Tax deduction for recalculated gain on options in employment Assessed taxes
Total Finnmark deduction Home investment savings for young people Tax reduction according to the 80-per cent rule Tax limitation according to pharagraph 17 Deduction for foreign taxes Surcharge for additional payments of pension Tax deductions for received dividends1 Tax deduction for expenses on reasearch and development
The whole country  385 077      29 491  596  383  202 3 403 2 909 -22 21 423  597 1      355 586
Personal taxpayers, total  245 838 16 622  596  383  202 3 403  343 -22 11 713 4 1  229 216
Resident personal  244 319 16 622  596  383  202 3 403  343 -22 11 713 4 1  227 697
Non-resident personal 1 451 - - - - - - - - - - 1 451
Seamen2 67 - - - - - - - - - - 67
Non-personal taxpayers  139 239 12 869 - - - - 2 566 - 9 710  593 -  126 370
                         
Østfold                        
Personal taxpayers, total 12 057  625 - 16 4  232 8 0  365 0 0 11 431
Resident personal 11 985  625 - 16 4  232 8 -  365 0 0 11 359
Non-resident personal 72 - - - - - - - - - - 72
                         
Akershus                        
Personal taxpayers, total 32 381 2 159 - 35 31  197 57 -6 1 845 0 0 30 223
Resident personal 32 198 2 159 - 35 31  197 57 -6 1 845 0 0 30 039
Non-resident personal  184 - - - - - - - - - -  184
                         
Oslo                        
Personal taxpayers, total 39 579 4 365 - 58 92  337 61 -4 3 820 1 0 35 214
Resident personal 39 246 4 365 - 58 92  337 61 -4 3 820 1 0 34 881
Non-resident personal  333 - - - - - - - - - -  333
                         
Hedmark                        
Personal taxpayers, total 8 282  435 - 10 2  194 4 -1  226 0 0 7 847
Resident personal 8 223  435 - 10 2  194 4 -1  226 0 0 7 788
Non-resident personal 59 - - - - - - - - - - 59
                         
Oppland                        
Personal taxpayers, total 8 267  424 - 13 2  181 5 -1  224 0 0 7 843
Resident personal 8 200  424 - 13 2  181 5 -1  224 0 0 7 776
Non-resident personal 67 - - - - - - - - - - 67
                         
Buskerud                        
Personal taxpayers, total 13 163  855 - 18 7  175 12 0  643 0 0 12 308
Resident personal 13 058  855 - 18 7  175 12 0  643 0 0 12 203
Non-resident personal  105 - - - - - - - - - -  105
                         
Vestfold                        
Personal taxpayers, total 11 228  795 - 14 9  164 14 0  592 0 0 10 433
Resident personal 11 147  795 - 14 9  164 14 0  592 0 0 10 352
Non-resident personal 81 - - - - - - - - - - 81
                         
Telemark                        
Personal taxpayers, total 7 919  407 - 9 4  148 12 -1  234 0 0 7 512
Resident personal 7 870  407 - 9 4  148 12 -1  234 0 0 7 463
Non-resident personal 49 - - - - - - - - - - 49
                         
Aust-Agder                        
Personal taxpayers, total 4 795  295 - 7 2 88 10 -1  189 0 0 4 499
Resident personal 4 757  295 - 7 2 88 10 -1  189 0 0 4 461
Non-resident personal 38 - - - - - - - - - - 38
                         
Vest-Agder                        
Personal taxpayers, total 7 482  464 - 17 3  116 10 0  317 0 0 7 018
Resident personal 7 438  464 - 17 3  116 10 0  317 0 0 6 974
Non-resident personal 44 - - - - - - - - - - 44
                         
Rogaland                        
Personal taxpayers, total 21 593 1 304 - 53 13  223 71 -4  948 0 0 20 289
Resident personal 21 451 1 304 - 53 13  223 71 -4  948 0 0 20 147
Non-resident personal  143 - - - - - - - - - -  143
                         
Hordaland                        
Personal taxpayers, total 23 130 1 319 - 41 12  304 39 -3  925 0 0 21 812
Resident personal 23 031 1 319 - 41 12  304 39 -3  925 0 0 21 712
Non-resident personal  100 - - - - - - - - - -  100
                         
Sogn og Fjordane                        
Personal taxpayers, total 4 947  237 - 10 2 86 2 -1  137 0 0 4 710
Resident personal 4 928  237 - 10 2 86 2 -1  137 0 0 4 691
Non-resident personal 19 - - - - - - - - - - 19
                         
Møre og Romsdal                        
Personal taxpayers, total 11 775  673 - 20 9  203 13 -1  429 0 0 11 101
Resident personal 11 729  673 - 20 9  203 13 -1  429 0 0 11 056
Non-resident personal 46 - - - - - - - - - - 46
                         
Sør-Trøndelag                        
Personal taxpayers, total 12 925  613 - 23 4  209 10 2  366 1 0 12 311
Resident personal 12 877  613 - 23 4  209 10 2  366 1 0 12 263
Non-resident personal 48 - - - - - - - - - - 48
                         
Nord-Trøndelag                        
Personal taxpayers, total 5 195  232 - 9 1  123 5 0 93 0 0 4 963
Resident personal 5 178  232 - 9 1  123 5 0 93 0 0 4 946
Non-resident personal 17 - - - - - - - - - - 17
                         
Nordland                        
Personal taxpayers, total 10 205  456 - 14 2  230 6 -1  205 0 0 9 750
Resident personal 10 184  456 - 14 2  230 6 -1  205 0 0 9 728
Non-resident personal 21 - - - - - - - - - - 21
                         
Troms                        
Personal taxpayers, total 6 937  379  111 11 2  129 4 0  123 0 0 6 558
Resident personal 6 917  379  111 11 2  129 4 0  123 0 0 6 538
Non-resident personal 20 - - - - - - - - - - 20
                         
Finnmark Finnmárku                        
Personal taxpayers, total 3 162  583  485 5 1 65 0 -1 29 0 0 2 579
Resident personal 3 155  583  485 5 1 65 0 -1 29 0 0 2 572
Non-resident personal 7 - - - - - - - - - - 7
                         
Svalbard3                        
Personal taxpayers, total 5 1 - 0 0 0 0 0 0 0 0 5
Resident personal 5 1 - 0 0 0 0 0 0 0 0 5
Non-resident personal 0 - - - - - - - - - - 0
                         
Kontinentalsokkelen                        
Personal taxpayers, total  742 0 - 0 0 0 0 0 0 0 0  742
Resident personal  742 0 - 0 0 0 0 0 0 0 0  742
Non-resident personal - - - - - - - - - - - 0
1  For non-personal taxpayers deduction for received dividends also include deduction for natural resources for electric power stations.
2  Tax payer group seamen includes persons living abroad that are working on Norwegian ship.
3  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 74 million in 2002.
Source: Tax statistics 2002.

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