Statistics Norway

Tax statistics, personal taxpayers

1   Survey of tax assessment. 2004-2005
  2004 2005
  NOK Million NOK Million Number of people Average
Basis for surtax on gross income  907 068.9  955 984.2 3 659 226  261 300
Share dividends received 62 709.8 99 113.9  373 868  265 100
Ordinary income after special deduction1  772 819.0  855 158.5 3 616 914  236 400
         
Personal income pension  164 094.3  172 969.3 1 127 163  153 500
Personal income wages  684 971.0  719 913.5 2 770 804  259 800
Personal income from agriculture/forestry/fishing 9 552.9 9 482.5 57 722  164 300
Personal income other industry2 49 228.9 54 850.1  206 698  265 400
         
County wealth tax 5 847.1 5 959.1 1 208 693 4 900
County income tax  103 748.5  118 719.5 3 292 171 36 100
         
State wealth tax 2 735.7 2 858.1 1 156 303 2 500
State income tax3 16 845.9 15 509.3  692 788 22 400
Community tax 80 116.1 86 466.7 3 291 373 26 300
         
Membership contribution to the national insurance 63 518.7 67 031.3 3 422 813 19 600
Tax on individual pension plan4 4.1 5.1  158 32 100
Delay duty 52.3 58.7 29 998 2 000
Additional tax  517.5  504.9 23 248 21 700
         
Finnmark deduction  631.3  631.8 64 297 9 800
Home investment savings for young people (BSU)5  396.8  409.1  223 434 1 800
Tax reduction according to the 80 per cent rule  222.1  193.4 12 434 15 600
Tax limitation according to paragraph 17 3 976.1 4 333.8  539 551 8 000
Deduction for foreign services  750.3  808.9 14 763 54 800
Tax deduction for received dividends 17 305.5 27 666.1  362 459 76 300
Other deductions6 6.9 -61.7 7 420 -8 300
         
Assessed taxes7  250 107.0  263 131.3 3 404 572 77 300
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  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.

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