Tax statement, 2003

Close to 3.4 million personal taxpayers had assessed taxes in 2003. Average assessed taxes amounted to NOK 70 000. Women had an average of NOK 50 000 of assessed taxes, while men had an average of NOK 90 000.

Income tax increased by 4.6 per cent.

Gross municipal and county income tax was NOK 99.4 billion, which was an increase of NOK 16.3 million or 19.6 per cent compared to the previous year. Community tax was NOK 71.9 billion, which amount to a decrease of 7.6 billion, or 9.6 per cent compared to 2002. State income tax was 16.3 billion, a decrease of 3.1 per cent from 2002. The changes within municipal, county and state income tax was caused by changes within the tax rates. Excluding membership contribution to the national insurance scheme, total gross tax was NOK187.6 billion compared to NOK 179.6 billion in 2002, which amount to an increase of 4.6 per cent.

Membership contribution to the national insurance scheme increased by 3.9 per cent

Total assessed membership contribution to the national insurance scheme was NOK 61.1 billion, an increase of 3.9 per cent compared to the previous year.

Wealth tax increased by 4.4 per cent

Total assessed municipal wealth tax was NOK 5.4 billion in 2003, which was an increase of 4 per cent compared to the previous year. Total assessed state wealth tax was NOK 2.5 billion, an increase of 5.2 per cent compared to 2002.

Tax deductions

Tax deductions were a total of NOK 20.7 billion in 2003, an increase of 25.7 per cent compared to 2002. Of these NOK 20.7 billion, three fourth was tax deduction for received dividends, which amounted to NOK 15.2 billion. Tax limitation due to a low ability to pay tax was NOK 3.8 billion, an increase of 10.8 per cent compared to 2002. Persons utilizing home investments for young people received a tax deduction of NOK 385 billion.

Fewer people qualified for surtax

765 000 persons had assessed surtax in 2003. This was 60 000 less persons compared to 2002 and 166 000 less persons compared to 2001. Total assesses surtax amounted to NOK 16 billion, a decrease of 2.9 per cent compare to 2002 and 7.7 per cent compared to 2001. More men than women were qualified for surtax. A total of 574 000 men were assessed NOK 13.6 billion surtax, while 191 000 women were assessed NOK 2.4 billion in surtax in 2003. The decrease of surtax was caused by an increase in the surtax-free allowances.

9 000 in average refunded tax

Slightly more than 2.5 million personal taxpayers paid a total of NOK 22.7 billion in excess tax in 2003. On average these will be refunded NOK 9 000 in tax. 730 000 personal taxpayers paid too little tax, and they have an average back tax of NOK 15 000.

Large increase in received dividends

335 000 personal taxpayers received NOK 54.9 billion in dividends in 2003. This was an increase of close to 30 per cent compared to the previous year. Average received dividends were NOK 163 000. Tax deduction for received dividends increased correspondingly from NOK 11.7 billion in 2002 to NOK 15.2 billion in 2003. Twice as many men compared to women received dividends.

About the statistics

The statistics is based on the Directorate of taxes' tax settlement for personal taxpayers. This is the first year where tax assessment of personal taxpayers with enterprises can be changed up to May the year after the ordinary tax assessment. For more information of the basis of this statistics see About the statistics.

Tables:

• Table 1 Survey of tax assessment.1999 - 2003. NOK Million
• Table 2 Basis for surtax and surtax, by sex. 1999-2003
• Table 3 Refundable tax or back tax due, bye age. 2003