Concept variable

Income tax

  Norwegian (bokmål)
Name Income tax
Definition Income tax is a central government tax calculated on the basis of ordinary income. All companies, including companies taxed pursuant to the Petroleum Tax Act, are subject to income tax. Income tax also includes tax assessed on correction income.
Valid from 2003-01-01
Valid to
Owner 970 - Division for accounting statistics
Statistical unit Enterprise
Subject 10.02 - Business taxes