Rate for:

Factor for upward adjustment of owner income

Dividends and other owner income which you enter in the tax return from the 2016 income year onwards are adjusted upwards by a certain factor.

The Norwegian Tax Administration upwardly adjusts taxable dividends, dividends from businesses assessed as a partnership and gains and losses which you enter in the tax return.

You must therefore not adjust the figures yourself.

Select year

Factor

The factor for the 2025 income year is 1.72.