Tax statement, 2002

The increase in the number of surtax payers was mainly due to a relatively large increase in the tax-free allowance from 2001 to 2002. The income level where surtax applies for tax class 1, increased from NOK 289 000 in 2001 to 320 000 in 2002. For tax class 2, the income level was 342 000 both years.

Strong growth in tax deduction for received dividends

Total tax reduction for received dividends for personal taxpayers was NOK 11.7 billion in 2002. This was more than a quadrupling compared with figures from the previous year. Received tax dividends increased correspondingly from NOK 13.1 billion in 2001 to 42.7 billion in 2002.

229.8 billion in assessed tax

Total assessed taxes for personal taxpayers amounted to NOK 229.8 billion in 2002. This was 7.5 billion or 3.4 per cent more than in the year before. 2 422 00 taxpayers received a total of NOK 21.6 billion in tax credit, while 779 000 taxpayers had tax debit amounting to 11.5 billion.

More community tax, less county income tax

Total community tax (before deductions and reductions) amounted to NOK 79.6 billion in 2002. This was 32 billion more than in the year before. Correspondingly, county income tax was reduced from 101.4 billion in 2001 to 83 billion in 2002. What brought about this twist in the income tax was a change in the tax rates between county and state. Community tax was 8.9 percent in 2001, and the county tax was 19.1 percent. In 2002 the corresponding numbers were 13.7 and 14.3 per cent.

About the statistics basis

A taxpayer is a person with positive assessed tax, and/or total advance larger than zero, and/or total deductions and reductions of taxes larger than zero. Married couples filling jointly are combined into one taxpayer to show the number of taxpayers with surtax on gross income. For more information about the statistics basis, see About the statistics.

Tables:

• Table 1 Survey of tax settlement for personal taxpayers. The whole country. 2002
• Table 2 Survey of tax assessment. The whole country. 1995-2002. Million NOK
• Table 3 Number of tax payers with surtax, and total assessed surtax. (Married couples with joint taxation count as one tax payer) 1995-2002. Number of taxpayers and Million NOK. (Corrected 28 September 2004)
• Table 4 Taxpayers with tax reduction according to the 80 per cent rule, by net wealth. 2002
• Table 5 Tax debit by age. 2000-2002. Number of personal taxpayers and average debit (Released 22 April 2004)