Table 1 Survey of tax assessment for employees and pensioners. Whole country. 2003-2004

1	Survey of tax assessment for employees and pensioners. Whole country. 2003-2004

	2003	2004

	NOK million	NOK Million	Number of persons	Average

Basis for Surtax on Gross Income	666 096	698 153	2 936 908	237 700
Share dividends received	20 989	22 106	249 589	88 600
Ordinary income after special deduction¹	518 859	552 292	2 892 570	190 900

Personal income pension	135 082	144 441	981 242	147 200
Personal income wages	528 174	550 675	2 226 015	247 400
Personal income from industry	2 564	2 732	26 209	104 200

Net wealth	562 140	594 374	1 512 437	393 000

County wealth tax	3 183	3 413	991 261	3 400
County income tax	69 896	72 572	2 623 505	27 700

State wealth tax	1 369	1 494	951 175	1 600
State income tax²	9 546	9 879	540 707	18 300
Community tax	50 614	56 037	2 623 139	21 400

Membership contribution to the national insurance	45 222	47 267	2 774 651	17 000

Finnmark deduction	461	472	49 526	9 500
Home investment savings for young people (BSU)³	340	352	197 213	1 800
Tax reduction according to the 80 per cent rule	99	128	6 060	21 100
Tax limitation according to paragraph 17	3 431	3 658	476 258	7 700
Deduction for foreign services	47	90	5 483	16 400
Tax deduction for received dividends	5 864	6 157	239 412	25 700

Assessed taxes⁴	169 577	179 807	2 721 055	66 100

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	Total taxes minus deductions and tax reductions. The specified tax amount are stated by gross amount, that means before deductions and reductions.