Statistics Norway

Tax statistics. Tax assessment

2   Survey of tax assessment. The whole country. 1995-2002. Million NOK
  1995 1996 1997 1998 1999 2000 2001 2002
Basis for Surtax on Gross Income  528 507  562 014  603 871  661 370  703 712  741 985  788 966  835 489
                 
Ordinary income after special deduction1  429 473  464 073  508 208  554 579  587 190  631 158  631 749  686 736
                 
Personal income pension 97 582  103 043  109 518  120 557  128 793  136 399  145 479  145 209
Personal income wages  394 346  421 101  453 955  496 051  528 152  557 177  591 992  636 536
Personal income from agriculture/forestry/fishing 8 974 9 114 9 226 10 488 9 728 9 655 9 935 10 201
Personal income other industry9 29 096 29 748 32 360 34 078 35 538 38 623 42 179 44 502
                 
Net wealth  517 068  545 497  579 191  685 365  753 296  829 009  874 414  883 267
                 
County wealth tax 3 928 4 203 4 525 3 889 4 350 4 857 5 159 5 234
County income tax 67 873 71 967 77 356 79 155 89 211 94 320  101 370 83 047
                 
State wealth tax 1 344 1 464 1 608 1 706 1 945 2 200 2 337 2 381
State income tax2 9 976 10 808 11 802 13 464 13 944 15 877 17 658 16 822
Community tax 30 851 35 504 41 326 51 218 48 793 55 309 47 234 79 559
                 
Membership contribution to the national insurance 37 001 39 373 42 334 46 244 49 048 51 773 55 111 58 792
Tax on individual pension plan3 - - - 2 2 1 3 4
Delay duty 28 33 37 28 39 50 44 45
Additional tax  254  269  311  352  464  516  500  539
                 
Parent's tax deduction10 1 973 1 978 1 982 1 967 1 981 1 995 - -
Finnmark deduction  481  495  512  543  557  571  587  596
Home investment savings for young people (BSU)4  194  218  238  367  378  373  376  383
Additional tax due to broken tax agreement for investment in unit trust (AMS)5  218  334  437  375  397 -29 -18 -
Tax reduction according to the 65/80 per cent rule6  148  134  171  189  183  188  322  202
Tax limitation according to paragraph 17 2 429 2 456 2 552 3 126 3 085 3 067 3 091 3 403
Deduction for foreign services 21 29 45 84  116  154  228  343
Surcharge for additional payment of Pensions7 -19 -25 -29 -32 -33 -40 -37 -22
Tax deduction for received dividends 2 969 3 129 3 581 4 871 5 310 8 163 2 540 11 713
Deduction for costs relating to research and development - - - - - - - 4
Deduction due to recalculated profit on jobrelated options - - - - - - - 1
                 
Assessed taxes8 142 842 154 873 169 810 184 566  195 821 210 460 222 329 229 800
1  Basis for calculation of incometax to county and municipality.
2  From 1992 surtax is the main income tax to the state. In addition ordinary income tax to the state is calculated for certain taxpayers, mainly persons lliving abroad.
3  Tax on payment from inddividual pension plan.
4  Included additional tax due to broken agreement of home investment savings for young people(BSU).
5  Tax deduction for investments in unit trusts ended from 2000. Additional tax is given due to broken tax agreement, ended from 2002.
6  Tax reduction according to the 80 percent rule was introduced in 1998.
7  Included additional tax on additional payment of pension.
8  Total taxes minus deductions and tax reductions. The specified tax amount are stated by gross amount, that means before deductions and reductions.
9  From 2000 personal income from family-kindergarten is included in other industry. This was earlier included in personal income from agriculture/forestry and fishing.
10  Parent's tax deduction ended from 2001.

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