For businesses and organisations
Reporting and industries
Industries with special regulations
Agriculture, forestry and fisheries
Aquaculture and fish farming
Resource rent tax on aquaculture
Companies that carry out commercial food fish farming of salmon, trout and rainbow trout in the sea must report resource rent income in their tax return.
Excise duties on farmed fish
There are excise duties on farmed fish, trout and rainbow trout from fish farms in Norwegian territorial waters.
Aquaculture and fish farming
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