Rate for:
Risk-free interest rate for shares and sole proprietorships
The risk-free interest rate is applied when calculating deductions from taxable share income, income from limited liability companies and personal income for self-employed persons.
Risk-free interest rate for personal shareholders and partners in limited liability companies, etc.
The basis for calculating the risk-free interest rate is the arithmetic mean of the observed interest rate on treasury bills with a three-month term, as published by Norges Bank. For 2018, it was 0.60 percent.
Adjusted downwards by 23 percent (the rate for income tax) and rounded to the nearest 0.1 percentage point, the risk-free interest rate for the 2018 income year is set to 0.8 percent.
Maximum risk-free interest rate for sole proprietorships
The basis for calculating the risk-free interest rate is the arithmetic mean of the observed interest rate on treasury bills with a three-month term, as published by Norges Bank. For 2018, it was 0.60 percent. In accordance with Section 12-12-10 first paragraph of the FSFIN Regulations, the interest rate must not be adjusted downwards, but rounded to the nearest 0.1 percentage point.
The maximum risk-free interest rate for the 2018 income year is set to 1.1 percent.