Corporate Tax Comparison

Estonia vs Norway

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

Published — Estonia: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Norway: 9/26/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Estonia

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Estonia: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Norway: 9/26/2026

Corporate Income Tax (CIT)

Estonia

Norway

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

General CIT Rate:

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

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

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:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Estonia

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

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

0/0/10

Value-Added Tax (VAT)

Estonia

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Norway

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

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)

Estonia

Norway

Composite Effective Average Tax Rate:

18.7%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

23.11%

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