Corporate Tax Comparison

Czech Republic vs Norway

Compare Czech Republic and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Czech Republic: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Norway: 9/26/2026

Base Country/Region

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Compare Corporate Tax

Czech Republic

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Czech Republic: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Norway: 9/26/2026

Corporate Income Tax (CIT)

Czech Republic

Norway

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

General CIT Rate:

22 (25% of some companies in the financial sector).

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Czech Republic

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15-35/15-35/15-35

Value-Added Tax (VAT)

Czech Republic

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czech Republic

Norway

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Effective Tax Rate (ETR)

Czech Republic

Norway

Composite Effective Average Tax Rate:

20.31%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

20.73%

Composite Effective Marginal Tax Rate:

23.11%

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