Tax statement, 2006

The tax free amount for wealth tax amounted to NOK 200 000 per person in 2006, compared to NOK 151 000 for single persons and NOK 181 000 for married couples in 2005. The assessed value of property and securities was adjusted upwards in 2006 and contributed to the increase in assessed wealth tax.

Income and wealth tax

Total assessed taxes before deductions amounted to NOK 283.8 billion in 2006, of which county income tax amounted to NOK 108.8 billion, community tax NOK 79.3 billion, and wealth tax NOK 9.8 billion. Membership contributions to the national insurance scheme totalled NOK 71.8 billion.

Tax deduction and reduction

Total tax deductions and tax reductions amounted to NOK 7.4 billion. This is a decrease of more than NOK 26 billion from the previous year. In 2005, 80 per cent of the tax deductions were related to received dividends. With the implementation of new tax rules in 2006, this tax deduction was removed.

Assessed taxes

Total assessed taxes after deductions and reductions amounted to NOK 276.3 billion in 2006, an increase of 5 per cent from 2005. Average assessed taxes for persons who paid tax amounted to NOK 79 600 on average in 2006 compared to NOK 77 300 in 2005.

Statistical basis

The statistics are based on the tax settlement base of the Directorate of Taxes.

Tables:

• Table 1 Survey of tax assessment. 2005-2006
• Table 2 Basis for surtax and surtax, by sex. 2002-2006
• Table 3 Persons with tax reduction according to the 80 percent rule, by taxable net wealth. 2006