Corporate Tax Comparison

Norway vs Puerto Rico

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

Published — Norway: 2/14/2024 · Puerto Rico: 2/14/2024 · Time of Update — Norway: 9/26/2026 · Puerto Rico: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Norway

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Norway: 2/14/2024 · Puerto Rico: 2/14/2024 · Time of Update — Norway: 9/26/2026 · Puerto Rico: 4/05/2026

Corporate Income Tax (CIT)

Norway

Puerto Rico

General CIT Rate:

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

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

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 Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

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

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Estimated Payment Due Date:

February 15 and April 15.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Norway

Puerto Rico

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

10/29/29

Value-Added Tax (VAT)

Norway

Puerto Rico

General VAT Rate:

11.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Norway

Puerto Rico

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.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Norway

Puerto Rico

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

23.11%

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