Strong increase in surtax

Tax statistics show that the surtax, before deductions and depreciation, totalled NOK 9,863 million in 1995. In 1988, the year the surtax was introduced, the comparative figure was NOK 2,611 million.

Altogether 830,000 people aged 17 and up had a personal income in excess of the tax-free allowance for calculating the surtax in 1995. This was about 47,000 more than the year before. Since the surtax was introduced in 1988 the number of people affected by this income tax has increased by more than 40 per cent.

In 1988, 576,000 people had personal incomes high enough for the surtax to take effect. As part of the tax reform of 1992, the progressive state tax on net income was abolished and replaced with graduated taxation of total personal income. In addition, the tax-free allowance was reduced in all tax classes, causing a strong increase in the number of people on whom the surtax was levied. The number of people with a personal income in excess of the tax-free allowance increased by 139,000 from 1991 to 1992.

Weekly Bulletin issue no. 33, 1997