Statistics Norway

Tax statistics, personal taxpayers

1   Survey of tax assessment. 2003 and 2004
  2003 2004
  NOK million NOK million Number of people Average
Basis for surtax on gross income  870 293.4  907 068.9 3 624 220  250 300
Share dividends received 54 884.5 62 709.8  364 834  171 900
Ordinary income after special deduction1  722 977.3  772 819.0 3 588 474  215 400
         
Personal income pension  154 554.6  164 094.3 1 113 535  147 400
Personal income wages  661 582.5  684 971.0 2 741 910  249 800
Personal income from agriculture/forestry/fishing 8 884.7 9 552.9 61 322  155 800
Personal income other industry2 46 061.8 49 228.9  201 750  244 000
         
County wealth tax 5 442.8 5 847.1 1 290 607 4 500
County income tax 99 353.8  103 748.5 3 273 103 31 700
         
State wealth tax 2 505.4 2 735.7 1 235 193 2 200
State income tax3 16 297.0 16 845.9  755 163 22 300
Community tax 71 944.4 80 116.1 3 272 456 24 500
         
Membership contribution to the national insurance 61 075.3 63 518.7 3 426 804 18 500
Tax on individual pension plan4 2.8 4.1  159 26 000
Delay duty 41.4 52.3 29 483 1 800
Additional tax  565.8  517.5 24 896 20 800
         
Finnmark deduction  607.2  631.3 63 472 9 900
Home investment savings for young people (BSU)5  384.9  396.8  219 578 1 800
Tax reduction according to the 80 per cent rule  175.5  222.1 11 184 19 900
Tax limitation according to paragraph 17 3 772.3 3 976.1  517 656 7 700
Deduction for foreign services  630.5  750.3 14 745 50 900
Tax deduction for received dividends 15 186.6 17 305.5  350 896 49 300
Other deductions6 30.2 8-3 10 835 8-300
         
Assessed taxes7  236 441.5  250 107.0 3 414 390 73 300
1  Basis for calculation of income tax 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  Included additional tax due to broken agreement of home investment savings for young people (BSU).
6  Included 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.
7  Total taxes minus deductions and tax reductions. The specified tax amounts are stated by gross amount, that is before deductions and reductions.
8  Corrected 24 March 2006.

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