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Statistics about

Income for self-employed

Tax statistics for the self-employed provide an overview of income, deductions, and taxes, divided by whether the main source of income is from self-employment or from wages and public pensions and benefits. Additionally, it provides a summary of the income statement for those self-employed individuals who operate sole proprietorships.

Updated: 24 January 2025
Next update: Not yet determined

Selected figures from this statistics

  • Income for self-employed, by main income. Average NOK
    Income for self-employed, by main income. Average NOK
    2023
    TotalIndustryWages and public pensions and benefits
    Number of self-employed (persons)329 422109 724219 698
    Gross income (NOK)851 7001 024 300765 500
    Entreprenurial income (NOK)325 600836 40070 500
    Wages and public pensions448 200102 200621 000
    Capital income (NOK)76 70083 30073 400
    Assessed taxes (NOK)252 200345 600205 600
    Explanation of symbols
  • Income and deductions for self-employed, by main income. Average NOK
    Income and deductions for self-employed, by main income. Average NOK
    2023
    TotalIndustryWages and public pensions and benefits
    Gross income (NOK)851 7001 024 300765 500
    Personal income wages, disability benefits and public pension (NOK)448 200102 200621 000
    Entreprenurial income (NOK)325 600836 40070 500
    Capital income (NOK)76 70083 30073 400
    Deductions, total (NOK)219 400219 600219 300
    Agriculture deduction (NOK)11 90022 8006 400
    Entreprenurial deficit (NOK)16 60017 10016 400
    Deficits carried forward from previous years (NOK)12 70021 2008 500
    Interest paid (NOK)77 90097 30068 200
    Ordinary income after special deduction (NOK)1 707 600959 800581 600
    Personal income (NOK)716 000790 200679 000
    Personal income wages, disability benefits, public pension (NOK)448 200102 200621 000
    Personal income from industry (NOK)267 900688 10058 000
    Assessed taxes (NOK)252 200345 600205 600
    Number of self-employed (persons)329 422109 724219 698
    1Negative amounts have been set to zero from 2014
    Explanation of symbols
  • Income statement for sole proprietors with main income from entreprenurial activity, selected industries. Average NOK.
    Income statement for sole proprietors with main income from entreprenurial activity, selected industries. Average NOK.
    2023
    All industriesPrimary industry, totalElectrical installationPlumbing, heat and air-conditioning installationJoinery installationPaintingWholesale and retail trade: repair of motor vehicles and motorcyclesMedical practice activities
    Operating income1 585 0002 824 5001 165 8001 777 7001 069 2001 041 7002 455 5002 578 700
    Sales income1 279 1002 058 6001 137 9001 741 5001 030 7001 034 4002 345 1001 212 900
    Income from rent46 100144 7003 10013 5008 4002 10014 10011 900
    Operating expenses911 7002 098 200534 5001 091 100566 600517 4001 974 400745 800
    Raw materials and consumables used299 600838 000253 400591 600216 300134 5001 357 80017 800
    Wages and social expenses94 600115 00051 200128 50070 400116 700175 70041 000
    Houserent, landrent, electric lighting, heating83 20046 30025 80036 10021 10019 400108 300464 800
    Rented fixed durable assets, tools and equipment42 900135 00012 70017 90012 4008 30015 70022 600
    Car expenses41 70030 60033 60059 40035 30031 60025 7002 500
    Maintenace/costs of repairs52 200208 1007 80014 10011 8003 50017 3002 100
    Depreciation64 500200 60022 60042 50026 50015 80026 20029 200
    Operating profit673 200726 400631 300686 600502 600524 300481 1001 832 900
    Number of observations93 79718 8102224462 5551 0593 5924 901
    Explanation of symbols
  • Income statement for sole proprietors by main income. Average NOK.
    Income statement for sole proprietors by main income. Average NOK.
    2023
    TotalIndustryWages and public benefits and pensions
    Operating income701 8001 585 000249 300
    Sales income557 2001 279 100187 400
    Income from rent27 90046 10018 500
    Operating expenses435 600911 700191 700
    Raw materials and consumables used134 300299 60049 600
    Wages and social expenses38 50094 6009 700
    Houserent, landrent, electric lighting, heating37 70083 20014 400
    Rented fixed durable assets, tools and equipment19 50042 9007 600
    Car expenses19 10041 7007 500
    Maintenace/costs of repairs28 60052 20016 600
    Depreciation34 30064 50018 800
    Operating profit266 200673 20057 600
    Number of observations276 89993 797183 102
    Explanation of symbols

About the statistics

The information under «About the statistics» was last updated 24 March 2025.

Self-employed model

was inducted from 01.01.2006 and replaces the split model. The model sets the rules for taxing profit that exceed a risk-free return.

Entrepreneurial income

is a result of the activities of the self-employed person, and is estimated from the income statement form. Entrepreneurial income is transferred to the tax return and is included in the calculation of general income.

Agriculture deduction

was introduced in 2000 as a deduction in positive entrepreneurial income from farming, market gardening and fur farming.

Taxable ordinary income after special deductions

can be defined as the sum of wages, capital income and entrepreneurial income less interest on debt and different income deductions. Ordinary income after special deductions is the basis for assessing income tax.

Personal income

is a description of income from wages, pensions, benefits, and the part of entrepreneurial income ascribed to personal effort on the part of the self-employed person. Personal income from self-employment is thereby an estimated personal income calculated on the basis of the entrepreneurial income from the business, corrected for deductible interest on debt, capital yields/costs of a pure financial type, deductible risk-free return, and utilised negative personal income from previous years. Personal income makes up the basis for calculating the national insurance contribution and surtax.

Assessed taxes

include wealth and income taxes of municipalities, counties and the central government as well as members' contributions to the National Insurance Scheme.

Risk-free return

is used to reduce personal income. The risk-free return is computed by multiplying the net value of the business assets by a risk-free rate.

Deduction for wages and salaries

Calculated personal income is reduced with a deduction for wages and salaries if wage earners are employed by the business. The deduction for wages and salaries cannot bring the calculated personal income and wages from the enterprise for each active owner below a limit set annually, nor can it bring calculated personal income below nil or increase the negative estimated personal income. The deduction is eliminated from 2012.

Utilised negative personal income from previous years

Negative personal income can be carried forward, and can be deducted from positive estimated personal income in subsequent years.

A self-employed person

is defined as a person who conducts business at his own expense and risk, and is required to document entrepreneurial income as an addition to the tax return form.

The business (enterprise)

of a self-employed person must be clearly separated from the self-employed person as an individual. A self-employed person can operate one or more businesses (enterprises), and a business can be operated by one or more self-employed persons (co-ownership/joint operation/general partnership). The statistics provide figures on both self-employed persons and their business.

Type of main income

indicates what type of income provides the biggest contribution to the self-employed person's total income. The type of main income is not influenced by the working hours of the self-employed person or wage earner. If the largest portion of a self-employed person's income is received from wages, benefits and pensions, his/her type of main income is wages and pensions.

The split model

is the rules for calculating personal income from business. The split model is used for self-employed persons and active shareholders of joint-stock companies. Persons who are partners in businesses assessed as a partnership (shared liability partnerships, limited partnerships and so on), are also covered by the split model. In brief, the model splits an enterprise's income into two parts, capital income and personal income. The model was replaced by the self-employed model from 01.01.2006.

Capital yield basis

is a net valuation of the assets of a business. The value of the assets can be set according to various principles, including tax-related value and accounting value. The portion of the income attributed to return on invested capital is calculated from the capital return basis. The calculation is done with a capital return rate adopted for each income year. The remaining income is characterized as calculated personal income (see above).

Industry is mainly defined by the industry of the enterprise of the self-employed as registered by Statistics Norway's Central Register of Establishments and Enterprises. The industry groups can be found in the Standard Industrial Classification or Standard Industrial Classification (SIC2007) in KLASS.

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