Statistics Norway

Tax statistics. Tax assessment

1   Survey of tax assessment.1999-2003. NOK million
  1999 2000 2001 2002 2003
Basis for surtax on gross income  703 712  741 985  788 966  835 489  870 293
           
Ordinary income after special deduction1  587 190  631 158  631 749  686 736  722 977
           
Personal income pension  128 793  136 399  145 479  145 209  154 555
Personal income wages  528 152  557 177  591 992  636 536  661 582
Personal income from agriculture/forestry/fishing 9 728 9 655 9 935 10 201 8 872
Personal income other industry2 35 538 38 623 42 179 44 502 45 804
           
Share dividends 19 166 29 454 13 099 42 713 54 884
           
Net wealth  753 296  829 009  874 414  883 267  910 624
           
County wealth tax 4 350 4 857 5 159 5 234 5 443
County income tax 89 211 94 320  101 370 83 047 99 354
           
State wealth tax 1 945 2 200 2 337 2 381 2 505
State income tax3 13 944 15 877 17 658 16 822 16 297
Community tax 48 793 55 309 47 234 79 559 71 944
           
Membership contribution to the national insurance 49 048 51 773 55 111 58 792 61 075
Tax on individual pension plan4 2 1 3 4 3
Delay duty 39 50 44 45 41
Additional tax  464  516  500  539  566
           
Parent's tax deduction5 1 981 1 995 - - -
Finnmark deduction  557  571  587  596  607
Home investment savings for young people (BSU)6  378  373  376  383  385
Tax reduction according to the 65/80 per cent rule7  183  188  322  202  175
Tax limitation according to paragraph 17 3 085 3 067 3 091 3 403 3 772
Deduction for foreign services  116  154  228  343  631
Tax deduction for received dividends 5 310 8 163 2 540 11 713 15 187
Other deductions8  364 -69 -55 -17 1030
           
Assessed taxes9  195 821  210 460  222 329  229 800  236 442
1  Basis for calculation of incometax to county and municipality.
2  From 2000 personal income from family-kindergarten is included in other industry. This was earlier included in personal income from agriculture/forestry and fishing.
3  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 living abroad.
4  Tax on payment from individual pension plan.
5  Parent's tax deduction ended from 2001.
6  Included additional tax due to broken agreement of home investment savings for young people(BSU).
7  Tax reduction according to the 80 percent rule was introduced in 1998.
8  Included additional tax due to broken tax agreement for investment in unit trust (AMS), surcharge for additional tax on additional payment of pensions, deduction for costs relating to research and development and deduction due to recalculated profit on jobrelated options.
9  Total taxes minus deductions and tax reductions. The specified tax amounts are stated by gross amount, that is before deductions and reductions.
10 The figure was corrected 23 November 2004.

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