Tax assessments (discontinued), 2000

A survey of the tax assessment shows that the personal taxpayers had 209.9 billion NOK in assessed taxes in the fiscal year 2000. This was about 15 billion more than the year before. Non-personal taxpayers had 133.9 billion NOK in assessed taxes.

Personal taxpayers are persons with income or wealth taxable to one or more municipalities. The group also comprises Norwegians and foreigners who are domiciled abroad and who are assessed on real estate in Norway.

Non-personal taxpayers are companies that have assessed tax on income or wealth. The owners or shareholders in a company, or, an institution, association or the like, must have a limited liability for the companys debts for these organizations to be considered non-personal taxpayers.

Fewer municipal taxpayers

In fiscal year 2000 there were about 3 792 600 municipal taxpayers. This is a reduction of close to 60 000 compared to the year before. An explanation of the decrease in the number of taxpayers is that a minimum limit on the deduction on wages was introduced in 2000. Persons with wages equal to or less than 30 600 NOK were able to deduct an amount on the same size as the wage. A farmer deduction was also introduced this year, and this also reduced the number of taxpayers.

Income tax to the county and municipalities totaled 87.3 billion NOK, an increase of 3.5 billion from the year before. Property tax to the municipalities was 4.9 billion NOK.

Increase in state tax

Joint taxes was about 90 billion NOK in 2000, and the income tax to the state was close to 107.8 billion NOK. Non-personal taxpayers had most of the increase in income tax to the state. In 2000 they had 93 billion NOK in income tax compared with 25 billion in 1999. Income tax to the state consists mainly of shelf tax for the non-personal taxpayers. For the personal taxpayers income tax to the state consists mainly of sur-tax on gross income.

Tables:

• Table 1 Survey of tax assessment by taxpayer group and county. Municipal and county tax assessment. 2000. Million kroner
• Table 2 Survey of tax asessment by taxpayer group and county. Central government assessment. Continental shelf included. 2000. Million kroner
• Table 3 Survey of tax assessment, by taxpayer group and county. Gross taxes, tax deductions and assessed taxes. Continantal shelf included. 2000. Million kroner