Rate for:
Risk-free interest rate for extra tax on loans
If a person gives a loan to a company that is covered by the shareholder and partner model, extra tax must be calculated on the loan interest above a certain level (the risk-free interest rate).
The risk-free interest rate for extra tax on interest on loans from personal taxpayers to companies (Section 5-22 of the Taxation Act) is determined by the Directorate of Taxes based on the interest rate that is published by Norges Bank on the dates that follow from Section 5-22-4 of the Ministry of Finance's Regulations pursuant to the Taxation Act.
| Period of time | Rate |
| January and February 2025 | 3.9 % |
| March and April 2025 | 3.9 % |
| May and June 2025 | 3.9 % |