Risk-free interest rate for extra tax on loans

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If a person gives a loan to a company that is covered by the shareholder and partner model, extra tax must be calculated on the loan interest above a certain level (the risk-free interest rate).

The rate applies for the income year 2017

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The risk-free interest rate for extra tax on interest on loans from personal taxpayers to companies (Section 5-22 of the Taxation Act) is determined by the Directorate of Taxes based on the interest rate that is published by Norges Bank on the dates that follow from Section 5-22-4 of the Ministry of Finance's Regulations pursuant to the Taxation Act.

Time period  Rate
Risk-free interest rate for January and February 2017 0.50 %
Risk-free interest rate for March and April 2017 0.50 %
Risk-free interest rate for May and June 2017 0.50%
Risk-free interest rate for July and August 2017 0,50%
Risk-free interest rate for September and October 2017 0,50% 
Risk-free interest rate for November and December 2017  

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