Tax statement, 2001

Less tax deductions

Total tax deductions amounted to NOK 7.1 billion in 2001. This is less than half of the total tax deductions the previous year. The decline is mainly due to a reduction in the tax deduction for received dividends, and the removal of t the parent's deduction. The tax deduction for received dividends was reduced from NOK 8.2 billion in 2000 to NOK 2.5 billion in 2001. Nevertheless there were more persons that had a tax deduction for received dividends in 2001, 305 300 persons compared with 288 900 in 2000. On average the tax deduction for received dividends amounted to NOK 8 300 in 2001. The parents tax deduction amounted close to NOK 2 billion in 2000.

Increase in surtax on gross income

Total assessed surtax on gross income amounted to NOK 17.3 billion before tax deductions, an increase of NOK 1,8 billion or 11 per cent from the previous year. The number of taxpayers that had assessed surtax increased to 911 300 in 2001. This is 37 400 more than in 2000. On average they had assessed surtax on gross income of NOK 19 000.The membership contribution amounted to NOK 55.1 billion in 2001, an increase of NOK 3.3 billion or 6 percent from the previous year. The increase is due to a higher basis for taxation, and not a change in taxation.

More county income tax, less community tax

County income tax amounted to NOK 101.4 billion in 2001, an increase of NOK 7.1 billion or 7 per cent from the previous year. Community tax amounted to 47.2 billion, a reduction of NOK 8.1 billion or 15 per cent compared with 2000. The different development of these taxes is due to a change in the distribution of tax from ordinary income. Relatively more of the tax goes to the counties, while correspondingly less goes to the community. Ordinary income, basis for assessment of county and community tax, was about the same in 2001 as in 2000.Wealth tax to respectively state and county both increased by 6 percent. The wealth tax to the county increased from NOK 4.9 billion to NOK 5.2 billion, while the wealth tax to the state increased from 2.2 to NOK 2.3 billion.

Increased tax reduction - wealth tax

9 500 persons had reductions in taxes due to the 80 percent rule in 2001. This is 3 500 more than in 2000. These persons had a reduction in wealth tax because their total assessed taxes exceeded 80 percent of ordinary income. Total reduction amounted to NOK 322 million, an increase of more than 70 percent compared with 2000. On average these taxpayers reduced their taxes by NOK 34 000.

Tables:

• Table 1 Survey of tax settlement for personal taxpayers. Whole country. 2001
• Table 2 Survey of tax assessment. Whole country. 1995-2001. Millioner kroner
• Table 3 Number of tax payers with surtax, and total assessed surtax. (Marries couples with joint taxation count as one tax payer) 1995-2001. Number of taxpayers and Million kroner. (Corrected 28 September 2004)
• Table 4 Taxpayers with tax reduction according to the 80 percent rule, by net wealth. 2001
  (The table was released 3 February 2003)