General income is a net income and must be calculated by all those who are subject to taxation, both individuals and companies. All types of taxable income, after the deduction of all deductible expenses, are covered.
Special tax rules apply to taxpayers resident in Troms and Finnmark (tiltakssonen).
|Persons in Troms and Finnmark (tiltakssonen)||18.5 percent|
|Businesses liable for arrears taxation||22.0 percent|