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Statistics about

Income and deductions for companies

The purpose of the statistics is to show how the tax system affects corporate taxation. Among other things, the statistics give detailed information on taxable income, tax deductions, fiscal value of depreciable assets and depreciation by depreciation groups.

Updated: 28 February 2024
Next update: Not yet determined

Selected figures from this statistics

  • Companies’ income and deductions. Main figures
    Companies’ income and deductions. Main figures
    2022
    Sum all sectorsNon-financial corporationsFinancial corporations
    Assessable incomes (NOK million)1 102 317952 028147 121
    Ordinary income (NOK million)339 966286 16553 132
    Positive (taxable) income (NOK million)550 078465 89082 534
    Number of enterprises381 459361 20919 175
    Explanation of symbols
  • Tax return account for companies, by sector. NOK million
    Tax return account for companies, by sector. NOK million
    2022
    Sum all sectorsNon-financial corporationsFinancial corporationsUnspecified sector/others
    Assessable incomes (NOK million)1 102 317952 028147 1213 168
    Entrepreneurial income (NOK million)809 256682 779123 9502 527
    Received intra-group contribution (NOK million)286 612263 11923 023469
    Deductions in income (NOK million)762 350665 86393 9892 499
    Entrepreneurial deficit and real estate deficit (NOK million)356 344306 83548 4431 066
    Deduction for previous years deficit (NOK million)116 72195 27920 601841
    Paid intra-group contribution (NOK million)287 412263 41123 504497
    Ordinary income (NOK million)339 966286 16553 132669
    Positive (taxable) income (NOK million)550 078465 89082 5341 653
    Negative income (NOK million)210 112179 72529 402984
    Number of enterprises381 459361 20919 1751 075
    Explanation of symbols
  • Fiscal value for companies, by depreciation groups. NOK million
    Fiscal value for companies, by depreciation groups. NOK million
    2022
    TotalOffice machinesAcquired goodwillTrailers, trucks, vans etcPassenger cars, tractors, machinery and suchShips etcAircrafts and helicoptersInstallations for transmission and distribution of electric power and electrotechnical equipment in power companiesBuildings and installationsCommercial buildingsTechnical installations in buildings
    Opening balance per 1 January (NOK million)1 717 04923 44015 81770 715382 470157 8855 334107 278374 271410 769169 071
    Purchase price of investments (NOK million)364 65210 9885 45336 106174 12234 71772211 63644 86926 30619 733
    Improvements of existing assets (NOK million)12 74619241661 691:34:2 4613 397:
    Depreciation and write-down (NOK million)7 485471927494:0:7611 658:
    Rest compensation by realisation (NOK million)99 55584186812 53853 13117 1532742247 4305 7741 323
    Basis for this year's depreciation (NOK million)1 987 40833 73320 42594 323504 657176 8495 817115 315413 409433 039189 841
    Transferred to profit and loss account (NOK million)8 953-17950-34 307:-301 9501 808:
    This year's depreciation (NOK million)209 63710 1183 67422 47298 76923 899:5 73418 0678 211:
    Additional depreciation for passenger cars, tractors, machinery (NOK million)......................
    Closing balance per 31 December (NOK million)1 786 72923 61417 55171 850405 885157 2565 234109 551397 291426 637171 859
    Number of forms476 25748 86511 66258 717153 86010 5185785 92174 70839 42072 008
    Explanation of symbols

About the statistics

The information under «About the statistics» was last updated 27 February 2024.

Assessable incomes

Consist of entrepreneurial income, capital income and received group and stockholder contribution.

Entrepreneurial income

Results from the activities of the enterprise, and is estimated from the income statement. It is transferred to the tax return and included in the calculation of ordinary income.

Deductions in income

Consist of entrepreneurial deficit, capital costs, correctional income from previous years, deduction for previous year’s deficit, paid group contribution and other fiscal deductions.

Deduction for previous years' deficit

The deduction for tax-related losses of previous years. Such tax-related losses may be carried forward for up to 10 years, and are deducted from the assessable income of subsequent years.

Paid group and shareholder contributions

Tax-deductible transfers to enterprises in the same group. As of 2005, shareholder contributions are no longer deductible.

Ordinary income

Consists of assessable incomes less income deductions. Ordinary income is the basis for assessing income tax.

Tax position

Non-personal taxpayers with assessed tax or tax deduction.

Opening and closing balance

Opening and closing balance, tax-related values. Under the Taxation Act, fixed assets may be depreciated, i.e., a tax-related deduction is calculated for wear and tear of fixed assets. The opening amount for depreciable assets corresponds to the closing amount from the year before. Additions are made for investments and improvements and deductions for sales of fixed assets. Deductions are furthermore made for the year’s tax-related depreciation, and the result is the closing amount, which is the tax-related value of the fixed assets at the end of the year.

This year's depreciation

The tax-related deduction for wear and tear of fixed assets that are depreciable under the Taxation Act. Tax-related depreciation may be different from depreciation based on business principles.

Depreciation group

In the depreciation statistics for limited companies, depreciation of capital assets is broken down by depreciation group. The depreciation groups are defined in Section 14-41 of the Taxation Act. In addition to balance depreciation, limited power companies have substantial assets depreciated according to Taxation Act Section 18-6. Shipping companies subject to special rules for shipping companies under Taxation Act Sections 8-10 to 8-20 do not have balance depreciation.

Split-income model

The rules for calculating personal income from business. The split-income model is used for active shareholders of limited companies. In brief, the model splits an enterprise's income into two parts, capital income and personal income.

From 1992 to 2004 the survey has given statistics on the split-income model for active shareholders and the calculation of personal income. Because of the introduction of new regulations in the fiscal year 2006, the split-income model was discontinued as of the fiscal year 2005, and the fiscal year 2004 was the last year personal income was calculated.

Split-income enterprise (limited company)

A company where the owners shall have calculated personal income from the business. The criteria for whether or not the split-income model is to be used are given in the Taxation Act.

Active owners/shareholders

Are persons who meet the owner and activity requirements of the split-income model, and thus should have calculated personal income from the enterprise.

Calculated personal income

Allocated to the active stockholders of a limited company is calculated on the basis of the companies’ entrepreneurial income corrected for capital items, deductions for calculated capital yield, deduction for wages and salaries and negative personal income. National Insurance premiums and surtax are calculated on the basis of personal income and other personal income of the active stockholder.

Capital yield basis

A valuation of the assets of a business. The portion of the income attributed to return on invested capital is calculated from the capital return basis.

Deduction for wages and salaries

Calculated personal income is reduced by a deduction for wages and salaries if wage earners are employed by the business.

Utilized negative personal income from previous years

Negative personal income may be carried forward for up to 10 years, and is deducted from positive estimated personal income in subsequent years.

The Standard Industrial Classification 2007 (SIC 2007) is based on EU's industrial standard NACE Rev.2.

For companies that engage in several industries, the entire business will be placed under the business that contributes the most to the overall added value.

The Institutional sector 2012 is based on the UN's "System of National Accounts" - SNA 2008 and the EU's "European System of national Accounts" - ESA 2010.

County 2022 is used for classification of county.

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