Corporate Tax Comparison

Japan vs Norway

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

Published — Japan: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Japan: 10/03/2026 · Norway: 9/26/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Japan

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Japan: 2/14/2024 · Norway: 2/14/2024 · Time of Update — Japan: 10/03/2026 · Norway: 9/26/2026

Corporate Income Tax (CIT)

Japan

Norway

General CIT Rate:

23.2

General CIT Rate:

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

CIT Return Due Date:

Within two months after the end of the company's fiscal year.

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:

Within two months after the end of the company's fiscal year.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Within two months after the end of the sixth month of the company's accounting period.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Japan

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

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

15-20/20/20

Value-Added Tax (VAT)

Japan

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Norway

General Capital Gain Tax Rate:

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

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)

Japan

Norway

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

23.11%

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