Risk-free interest rate for shares and sole proprietorships

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The risk-free interest rate is applied when calculating deductions from taxable share income, income from limited liability companies and personal income for self-employed persons.

The risk-free interest rate is set by the Directorate of Taxes in the January of the year after the income year, i.e. the risk-free interest rate for 2015 is not set until January 2016. The risk-free interest rate is determined based on the mean three-month interest rate for treasury bills.

The rate applies for the income year 2016

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.

Risk-free interest rate for personal shareholders and partners in limited liability companies, etc.

The basis for calculating the risk-free interest rate is the arithmetic mean of the observed interest rate on treasury bills with a three-month term, as published by Norges Bank. For 2016, it was 0.53 percent.

Adjusted downwards by 25 percent and rounded to the nearest 0.1 percentage point, the risk-free interest rate for the 2016 income year is set to 0.4 percent.

Maximum risk-free interest rate for sole proprietorships

The basis for calculating the risk-free interest rate is the arithmetic mean of the observed interest rate on treasury bills with a three-month term, as published by Norges Bank. For 2016, it was 0.53 percent. In accordance with Section 12-12-10 first paragraph of the FSFIN Regulations, the interest rate must not be adjusted downwards, but rounded to the nearest 0.1 percentage point.

The maximum risk-free interest rate for the 2016 income year is set to 0.5 percent.

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