Statistikk innhold
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.
Selected figures from this statistics
- Companies’ income and deductions. Main figuresDownload table as ...Companies’ income and deductions. Main figures
2022 Sum all sectors Non-financial corporations Financial corporations Assessable incomes (NOK million) 1 102 317 952 028 147 121 Ordinary income (NOK million) 339 966 286 165 53 132 Positive (taxable) income (NOK million) 550 078 465 890 82 534 Number of enterprises 381 459 361 209 19 175 Explanation of symbolsDownload table as ... - Tax return account for companies, by sector. NOK millionDownload table as ...Tax return account for companies, by sector. NOK million
2022 Sum all sectors Non-financial corporations Financial corporations Unspecified sector/others Assessable incomes (NOK million) 1 102 317 952 028 147 121 3 168 Entrepreneurial income (NOK million) 809 256 682 779 123 950 2 527 Received intra-group contribution (NOK million) 286 612 263 119 23 023 469 Deductions in income (NOK million) 762 350 665 863 93 989 2 499 Entrepreneurial deficit and real estate deficit (NOK million) 356 344 306 835 48 443 1 066 Deduction for previous years deficit (NOK million) 116 721 95 279 20 601 841 Paid intra-group contribution (NOK million) 287 412 263 411 23 504 497 Ordinary income (NOK million) 339 966 286 165 53 132 669 Positive (taxable) income (NOK million) 550 078 465 890 82 534 1 653 Negative income (NOK million) 210 112 179 725 29 402 984 Number of enterprises 381 459 361 209 19 175 1 075 Explanation of symbolsDownload table as ... - Fiscal value for companies, by depreciation groups. NOK millionDownload table as ...Fiscal value for companies, by depreciation groups. NOK million
2022 Total Office machines Acquired goodwill Trailers, trucks, vans etc Passenger cars, tractors, machinery and such Ships etc Aircrafts and helicopters Installations for transmission and distribution of electric power and electrotechnical equipment in power companies Buildings and installations Commercial buildings Technical installations in buildings Opening balance per 1 January (NOK million) 1 717 049 23 440 15 817 70 715 382 470 157 885 5 334 107 278 374 271 410 769 169 071 Purchase price of investments (NOK million) 364 652 10 988 5 453 36 106 174 122 34 717 722 11 636 44 869 26 306 19 733 Improvements of existing assets (NOK million) 12 746 192 41 66 1 691 : 34 : 2 461 3 397 : Depreciation and write-down (NOK million) 7 485 47 19 27 494 : 0 : 761 1 658 : Rest compensation by realisation (NOK million) 99 555 841 868 12 538 53 131 17 153 274 224 7 430 5 774 1 323 Basis for this year's depreciation (NOK million) 1 987 408 33 733 20 425 94 323 504 657 176 849 5 817 115 315 413 409 433 039 189 841 Transferred to profit and loss account (NOK million) 8 953 -1 795 0 -3 4 307 : -30 1 950 1 808 : This year's depreciation (NOK million) 209 637 10 118 3 674 22 472 98 769 23 899 : 5 734 18 067 8 211 : Additional depreciation for passenger cars, tractors, machinery (NOK million) .. .. .. .. .. .. .. .. .. .. .. Closing balance per 31 December (NOK million) 1 786 729 23 614 17 551 71 850 405 885 157 256 5 234 109 551 397 291 426 637 171 859 Number of forms 476 257 48 865 11 662 58 717 153 860 10 518 578 5 921 74 708 39 420 72 008 Explanation of symbolsDownload table as ...
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.