Rate for:

Risk-free interest rate for shares and sole proprietorships

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.


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 2017, it was 0.40 percent.

Adjusted downwards by 24 percent (the rate for income tax) and rounded to the nearest 0.1 percentage point, the risk-free interest rate for the 2017 income year is set to 0.7 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 2017, it was 0.40 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 2017 income year is set to 0.9 percent.

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