Statistics Norway

Tax statistics. Shipping companies

2   Taxable income and assessed taxes for joint-stock shipping companies1. 2000-2002. NOK million
  2000 2001 2002
Taxable income  848  873  829
Total assessed taxes  302  364  312
Community tax  237  244  232
Tonnage tax2  139  136 89
Tax deductions3 74 16 9
Number of taxpayers4  417  405  362
1 Non personal taxpayers assessed according to sections 8-10 to 8-19 of the Taxation Act.
2 Commencing from fiscal year 2000 the tonnage tax is reduced for those vessels that have an environmental declaration.
3 Tax credit on divident and as of 2001 including tax deduction for tax paid to foreign country. Tax credit on divident and tax deduction for tax paid to foreign country are not deductable for tonnage tax.
4 Non-personal taxpayers with assessed tax before possible tax deductions.

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