Rate for:

Interest on deferred payment of net wealth tax calculated on business assets

You can apply for to defer payment of net wealth tax calculated on business assets for up to three years. Deferred payment of net wealth tax calculated on business assets is subject to a special interest rate.

According to section 9-3, subsection 4, of the Tax Payment Act, a special interest must be calculated when individuals are granted deferral of payment of net wealth tax on business assets. The interest rate is determined every six months, and comes into effect on 1 January and on 1 July. The interest rate is based on Norges Bank’s (Central Bank of Norway) key policy rate, with a mark-up of 5 percentage points.

How to apply to defer payment of net wealth tax calculated on business assets

Select year

Period	Rate
From 1 July 2026	9.25 percent
From 1 January 2026	9 percent