Statistikk innhold
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.
Selected figures from this statistics
- Income for self-employed, by main income. Average NOKDownload table as ...Income for self-employed, by main income. Average NOK
2023 Total Industry Wages and public pensions and benefits Number of self-employed (persons) 329 422 109 724 219 698 Gross income (NOK) 851 700 1 024 300 765 500 Entreprenurial income (NOK) 325 600 836 400 70 500 Wages and public pensions 448 200 102 200 621 000 Capital income (NOK) 76 700 83 300 73 400 Assessed taxes (NOK) 252 200 345 600 205 600 Explanation of symbolsDownload table as ... - Income and deductions for self-employed, by main income. Average NOKDownload table as ...Income and deductions for self-employed, by main income. Average NOK
2023 Total Industry Wages and public pensions and benefits Gross income (NOK) 851 700 1 024 300 765 500 Personal income wages, disability benefits and public pension (NOK) 448 200 102 200 621 000 Entreprenurial income (NOK) 325 600 836 400 70 500 Capital income (NOK) 76 700 83 300 73 400 Deductions, total (NOK) 219 400 219 600 219 300 Agriculture deduction (NOK) 11 900 22 800 6 400 Entreprenurial deficit (NOK) 16 600 17 100 16 400 Deficits carried forward from previous years (NOK) 12 700 21 200 8 500 Interest paid (NOK) 77 900 97 300 68 200 Ordinary income after special deduction (NOK)1 707 600 959 800 581 600 Personal income (NOK) 716 000 790 200 679 000 Personal income wages, disability benefits, public pension (NOK) 448 200 102 200 621 000 Personal income from industry (NOK) 267 900 688 100 58 000 Assessed taxes (NOK) 252 200 345 600 205 600 Number of self-employed (persons) 329 422 109 724 219 698 1Negative amounts have been set to zero from 2014 Explanation of symbolsDownload table as ... - Income statement for sole proprietors with main income from entreprenurial activity, selected industries. Average NOK.Download table as ...Income statement for sole proprietors with main income from entreprenurial activity, selected industries. Average NOK.
2023 All industries Primary industry, total Electrical installation Plumbing, heat and air-conditioning installation Joinery installation Painting Wholesale and retail trade: repair of motor vehicles and motorcycles Medical practice activities Operating income 1 585 000 2 824 500 1 165 800 1 777 700 1 069 200 1 041 700 2 455 500 2 578 700 Sales income 1 279 100 2 058 600 1 137 900 1 741 500 1 030 700 1 034 400 2 345 100 1 212 900 Income from rent 46 100 144 700 3 100 13 500 8 400 2 100 14 100 11 900 Operating expenses 911 700 2 098 200 534 500 1 091 100 566 600 517 400 1 974 400 745 800 Raw materials and consumables used 299 600 838 000 253 400 591 600 216 300 134 500 1 357 800 17 800 Wages and social expenses 94 600 115 000 51 200 128 500 70 400 116 700 175 700 41 000 Houserent, landrent, electric lighting, heating 83 200 46 300 25 800 36 100 21 100 19 400 108 300 464 800 Rented fixed durable assets, tools and equipment 42 900 135 000 12 700 17 900 12 400 8 300 15 700 22 600 Car expenses 41 700 30 600 33 600 59 400 35 300 31 600 25 700 2 500 Maintenace/costs of repairs 52 200 208 100 7 800 14 100 11 800 3 500 17 300 2 100 Depreciation 64 500 200 600 22 600 42 500 26 500 15 800 26 200 29 200 Operating profit 673 200 726 400 631 300 686 600 502 600 524 300 481 100 1 832 900 Number of observations 93 797 18 810 222 446 2 555 1 059 3 592 4 901 Explanation of symbolsDownload table as ... - Income statement for sole proprietors by main income. Average NOK.Download table as ...Income statement for sole proprietors by main income. Average NOK.
2023 Total Industry Wages and public benefits and pensions Operating income 701 800 1 585 000 249 300 Sales income 557 200 1 279 100 187 400 Income from rent 27 900 46 100 18 500 Operating expenses 435 600 911 700 191 700 Raw materials and consumables used 134 300 299 600 49 600 Wages and social expenses 38 500 94 600 9 700 Houserent, landrent, electric lighting, heating 37 700 83 200 14 400 Rented fixed durable assets, tools and equipment 19 500 42 900 7 600 Car expenses 19 100 41 700 7 500 Maintenace/costs of repairs 28 600 52 200 16 600 Depreciation 34 300 64 500 18 800 Operating profit 266 200 673 200 57 600 Number of observations 276 899 93 797 183 102 Explanation of symbolsDownload table as ...
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.