Norway vs Niue
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 NO
Norway
|
 NU
Niue
|
|
|---|---|---|
| Top rate | 47.4% | — |
| Effective top rate | 47.4% | — |
| Capital gains tax | 37.84% | — |
| Capital gains notes | 22% ordinary rate but share income multiplied by 1.72 factor = effective 37.84%. Real estate gains may be exempt after 1 year residence. | — |
| Social security (employee) | 7.6% | — |
| Social security (employer) | 14.1% | — |
Withholding rates
Other taxes
Tax features
|
NO
Norway
|
NU
Niue
|
|
|---|---|---|
| Personal income tax | Yes | No |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | No |
| VAT / GST | Yes | Yes |
| Wealth tax | Yes | No |
| Inheritance tax | No | No |
| Exit tax | Yes | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | Yes | No |
| Territorial exemption | No | Yes |
Special regimes
Residency and filing
|
NO
Norway
|
NU
Niue
|
|
|---|---|---|
| Residency threshold | 183 days | — |
| Filing deadline | April 30 | — |
| Extension deadline | May 31 | — |
| Automatic extension | No | No |
| Residency rules | Resident if present 183+ days in 12-month period, or 270+ days in any 36-month period | — |
| Filing notes | Pre-filled tax return from Skatteetaten. | — |
| Exit tax details | Exit tax on unrealised gains on shares/financial instruments above NOK 500k when emigrating | — |
| CFC rules details | CFC rules apply when Norwegian taxpayers hold >50% and effective tax rate <2/3 of Norwegian rate | — |