Rate for:
Gains, losses or dividends on shares
The tax is higher on gains and dividends on shares than on other capital income. The deduction is also higher when you sell shares with a loss. We therefore automatically adjust income on shares with an income addition and loss on shares with an extra deduction.
We make an upward adjustment to income and deductions on shares and other financial products that include a share component, for example, securities funds, investment fund accounts and share savings accounts.
You'll find the upwardly adjusted amounts for dividends, gains and losses on the sale of shares at the bottom of your tax return, under «Summary and tax calculation». The amounts are calculated automatically, and you cannot change this calculation.
Tax rates for shares
The tax rate on gains and dividends for the 2023 income year is 37.84 percent, while the tax rate for other capital income is 22 percent.
The same applies to deductions. The deduction rate for shares is 37.84 percent, while the rate for other deductions is 22 percent.
Gains and dividends
If you sold shares with a gain or received dividends on shares, you must pay tax at a rate of 37.84 percent. To calculate the tax on shares, we multiply the gains or dividends by a factor of 1.72. This is a calculation we make automatically in your tax return so that the tax on shares will be 37.84 percent.
In the tax return, you'll therefore see your actual income from the gains or dividends, for example, NOK 100,000. In addition, you'll see an income addition showing the upward adjustment. In this example that will be NOK 72,000.
| Gains on the sale of shares | NOK 100,000 |
| Upward adjustment of gains on the sale of shares | NOK 72,000 |
The total income from shares is NOK 172,000. Of this income of NOK 172,000, you pay 22 percent tax = NOK 37,840. This is the same as 37.84 percent of the income related to the actual gain or dividend of NOK 100,000.
You therefore pay the same amount of tax, but it's shown differently in your tax return.
Deduction for losses
If you sold shares with a loss, you can claim a deduction for the loss. The tax rate on deductions for losses on the sale of shares is 37.84 percent. To calculate the loss, we multiply the loss by a factor of 1.72. This is a calculation we make automatically in your tax return to ensure the deduction is correct.
| Losses on the sale of shares | NOK 100,000 |
| Upward adjustment of loss on the sale of shares | NOK 72,000 |
In the tax return, you'll therefore see your actual loss from the sale of shares, for example, NOK 100,000. In addition, you'll get an upwards adjusted field with the extra deduction, for example, NOK 72,000.
The total loss on shares is NOK 172,000. This loss of NOK 172,000 reduces your tax by 22 percent = NOK 37,840 This is the same as 37.84 percent of the actual loss of NOK 100,000.
You therefore pay the same amount of tax, but it's shown differently in your tax return.