Statistics Norway

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. 2002. NOK million
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 3 841 806  860 437  697 388 15 258      72 158 5 234 66 924 10 305
Personal taxpayers, total 3 840 572  860 437  697 388 15 258 70 843 5 234 65 609 10 066
Resident personal taxpayers 3 274 689  830 589  688 063 15 258 69 559 5 038 64 520 9 900
Non-resident personal taxpayers  565 883 29 848 9 325 - 1 284  196 1 089  167
Non-personal tax-payers 1 234 - - - 1 315 - 1 315  239
                 
Østfold  216 919 43 056 35 378  937 3 616  256 3 360  517
Personal taxpayers, total  216 894 43 056 35 378  937 3 572  256 3 316  509
Resident personal taxpayers  186 386 41 087 34 936  937 3 508  243 3 265  501
Non-resident personal taxpayers 30 508 1 970  442 - 64 13 51 8
Non-personal tax-payers 25 - - - 44 - 44 8
                 
Akershus  375 839  104 930 86 985 1 373 9 078  653 8 426 1 292
Personal taxpayers, total  375 767  104 930 86 985 1 373 9 067  653 8 415 1 290
Resident personal taxpayers  341 651  102 289 85 745 1 373 8 906  636 8 270 1 268
Non-resident personal taxpayers 34 116 2 641 1 240 -  161 17  144 22
Non-personal tax-payers3 72 - - - 11 - 11 2
                 
Oslo  402 936  141 373  109 001 1 720 10 863  907 9 957 1 527
Personal taxpayers, total  402 936  141 373  109 001 1 720 10 863  907 9 957 1 527
Resident personal taxpayers  389 544  139 759  106 632 1 720 10 573  896 9 677 1 484
Non-resident personal taxpayers 13 392 1 614 2 369 -  290 11  279 43
Non-personal tax-payers3 : - - - : - : :
                 
Hedmark  181 036 35 223 24 953  773 2 547  207 2 340  360
Personal taxpayers, total  180 909 35 223 24 953  773 2 508  207 2 301  353
Resident personal taxpayers  141 260 33 067 24 616  773 2 455  193 2 262  347
Non-resident personal taxpayers 39 649 2 155  337 - 53 14 39 6
Non-personal tax-payers  127 - - - 39 - 39 7
                 
Oppland  193 380 37 016 24 616  706 2 578  220 2 358  364
Personal taxpayers, total  193 140 37 016 24 616  706 2 506  220 2 286  351
Resident personal taxpayers  137 709 33 776 24 282  706 2 445  198 2 247  345
Non-resident personal taxpayers 55 431 3 240  335 - 61 22 39 6
Non-personal tax-payers  240 - - - 72 - 72 13
                 
Buskerud  233 572 51 449 37 495  811 3 942  315 3 627  559
Personal taxpayers, total  233 338 51 449 37 495  811 3 841  315 3 526  541
Resident personal taxpayers  177 894 48 117 36 880  811 3 747  293 3 454  530
Non-resident personal taxpayers 55 444 3 332  615 - 94 22 72 11
Non-personal tax-payers  234 - - -  101 -  101 18
                 
Vestfold  183 374 42 617 32 320  794 3 246  260 2 985  458
Personal taxpayers, total  183 355 42 617 32 320  794 3 245  260 2 984  458
Resident personal taxpayers  157 430 40 609 31 817  794 3 173  247 2 925  449
Non-resident personal taxpayers 25 925 2 008  503 - 72 13 59 9
Non-personal tax-payers 19 - - - 1 - 1 0
                 
Telemark  154 451 28 628 23 238  632 2 495  171 2 324  360
Personal taxpayers, total  154 359 28 628 23 238  632 2 355  171 2 184  335
Resident personal taxpayers  120 641 26 730 22 965  632 2 311  158 2 153  330
Non-resident personal taxpayers 33 718 1 897  273 - 44 13 32 5
Non-personal tax-payers 92 - - -  140 -  140 25
                 
Aust-Agder 99 723 18 863 14 068  366 1 483  114 1 370  212
Personal taxpayers, total 99 684 18 863 14 068  366 1 417  114 1 304  200
Resident personal taxpayers 73 386 17 361 13 859  366 1 383  104 1 279  196
Non-resident personal taxpayers 26 298 1 502  209 - 34 10 24 4
Non-personal tax-payers 39 - - - 66 - 66 12
                 
Vest-Agder  134 572 29 803 21 852  563 2 301  181 2 120  327
Personal taxpayers, total  134 546 29 803 21 852  563 2 216  181 2 035  312
Resident personal taxpayers  110 350 28 469 21 590  563 2 177  172 2 005  308
Non-resident personal taxpayers 24 196 1 334  262 - 39 9 30 5
Non-personal tax-payers 26 - - - 85 - 85 15
                 
Rogaland  294 330 64 237 60 055 1 048 6 279  390 5 889  906
Personal taxpayers, total  294 290 64 237 60 055 1 048 6 177  390 5 787  888
Resident personal taxpayers  262 792 63 060 59 049 1 048 6 052  383 5 669  870
Non-resident personal taxpayers 31 498 1 177 1 006 -  125 8  117 18
Non-personal tax-payers 40 - - -  102 -  102 18
                 
Hordaland  357 059 74 647 65 626 1 355 6 875  451 6 424  990
Personal taxpayers, total  356 984 74 647 65 626 1 355 6 714  451 6 263  961
Resident personal taxpayers  308 767 72 760 64 979 1 355 6 626  439 6 187  949
Non-resident personal taxpayers 48 217 1 887  647 - 88 12 76 12
Non-personal tax-payers 75 - - -  161 -  161 29
                 
Sogn og Fjordane 93 911 22 383 14 444  355 1 645  134 1 511  236
Personal taxpayers, total 93 870 22 383 14 444  355 1 501  134 1 367  210
Resident personal taxpayers 77 833 21 694 14 337  355 1 484  129 1 355  208
Non-resident personal taxpayers 16 037  689  107 - 17 4 12 2
Non-personal tax-payers 41 - - -  144 -  144 26
                 
Møre og Romsdal  201 659 48 182 34 083  832 3 542  291 3 251  500
Personal taxpayers, total  201 630 48 182 34 083  832 3 485  291 3 194  490
Resident personal taxpayers  175 519 47 119 33 788  832 3 445  284 3 161  485
Non-resident personal taxpayers 26 111 1 063  296 - 41 7 34 5
Non-personal tax-payers 29 - - - 57 - 57 10
                 
Sør-Trøndelag  225 939 40 021 37 367  870 3 845  237 3 608  555
Personal taxpayers, total  225 881 40 021 37 367  870 3 797  237 3 560  546
Resident personal taxpayers  189 960 38 652 37 075  870 3 754  228 3 526  541
Non-resident personal taxpayers 35 921 1 369  292 - 43 9 34 5
Non-personal tax-payers 58 - - - 48 - 48 9
                 
Nord-Trøndelag  104 888 17 603 15 601  448 1 587  101 1 485  229
Personal taxpayers, total  104 860 17 603 15 601  448 1 553  101 1 451  223
Resident personal taxpayers 89 783 17 092 15 499  448 1 537 98 1 439  221
Non-resident personal taxpayers 15 077  511  102 - 15 3 12 2
Non-personal tax-payers 28 - - - 34 - 34 6
                 
Nordland  201 296 31 722 30 502  898 3 192  182 3 011  467
Personal taxpayers, total  201 239 31 722 30 502  898 3 028  182 2 847  437
Resident personal taxpayers  170 744 30 962 30 378  898 3 009  177 2 833  435
Non-resident personal taxpayers 30 495  760  124 - 19 5 14 2
Non-personal tax-payers 57 - - -  164 -  164 30
                 
Troms  125 689 20 238 20 328  523 2 082  117 1 965  302
Personal taxpayers, total  125 671 20 238 20 328  523 2 052  117 1 935  297
Resident personal taxpayers  109 336 19 723 20 203  523 2 034  114 1 920  295
Non-resident personal taxpayers 16 335  515  125 - 18 3 14 2
Non-personal tax-payers 18 - - - 30 - 30 5
                 
Finmark 60 794 8 206 9 444  254  958 46  912  140
Personal taxpayers, total 60 780 8 206 9 444  254  942 46  896  137
Resident personal taxpayers 53 265 8 023 9 402  254  936 45  891  137
Non-resident personal taxpayers 7 515  184 42 - 6 1 5 1
Non-personal tax-payers 14 - - - 16 - 16 3
                 
Svalbard4  439  238 30 0 4 2 2 0
Personal taxpayers, total  439  238 30 0 4 2 2 0
Resident personal taxpayers  439  238 30 0 4 2 2 0
Non-resident personal taxpayers 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 74 million in 2002.
Source: Tax statistics 2002.

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