We’re currently updating the guide for the tax return

The content on this page is about the tax return you submitted in 2021. We’re currently updating it for the tax return you are going to submit in Spring 2022. All our guidance about the tax return will be updated before you receive your tax return for the 2021 income year. There is also help and guidance in your tax return.

Reduced withholding tax on share dividends for foreign shareholders

Generally, Norwegian companies deduct 25 percent withholding tax on share dividends. As a foreign shareholder, you may be entitled to a lower withholding tax rate for dividend you receive or a refund if you’ve already paid too much withholding tax.

Find out what applies to you: 

If you represent a shareholder, select what best describes your client.

This page concerns foreign shareholders and possible ways to obtain a lower withholding tax rate than 25 percent on dividends from Norwegian companies, and refunds of too much paid withholding tax on already received dividends. The guide provides general information about the possible legal bases, applicable documentation requirements, and what you must do to obtain a reduced withholding tax deduction and/or refund. The guide is not a binding response from us.  

If you’re in doubt, please contact us.