Table 2 Survey of tax assessment for employees and pensioners. The whole country. 2003. NOK million

2	Survey of tax assessment for employees and pensioners. The whole country. 2003. NOK million

	2003


Basis for Surtax on Gross Income	666 096
Share dividends received	20 989
Ordinary income after special deduction¹	518 859

Personal income pension	135 082
Personal income wages	528 174
Personal income from industry	2 462

Net wealth	562 140

County wealth tax	3 183
County income tax	69 896

State wealth tax	1 369
State income tax²	9 546
Community tax	50 614

Membership contribution to the national insurance	45 222

Finnmark deduction	461
Home investment savings for young people (BSU)³	340
Tax reduction according to the 65/80 per cent rule⁴	99
Tax limitation according to paragraph 17	3 431
Deduction for foreign services	47
Tax deduction for received dividends	5 864

Assessed taxes⁵	169 577

¹	Basis for calculation of incometax to county and municipality.
²	From 1992 surtax is the main income tax to the state. In addition ordinary income tax to the state is calculated for certain taxpayers, mainly persons lliving abroad.
³	Included additional tax due to broken agreement of home investment savings for young people (BSU).
⁴	Tax reduction according to the 80 per cent rule was introduced in 1998.
⁵	Total taxes minus deductions and tax reductions. The specified tax amount are stated by gross amount, that means before deductions and reductions.