Rate for:

Risk-free interest rate for extra tax on loans

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 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 2018 0.50 %
Risk-free interest rate for March and April 2018 0.50 % 
Risk-free interest rate for May and June 2018 0.80 % 
Risk-free interest rate for July and August 2018 0.80 %
Risk-free interest rate for September and October 2018 0.80 %
Risk-free interest rate for November and December 2018 0.80 %
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