Concept variable

Assessable income

  Norwegian (bokmål) Norwegian (nynorsk)
Name Assessable income
Definition Total income which will be included in the calculation of ordinary income.
Valid from 1996-01-01
Valid to
Owner 970 - Division for accounting statistics
Comments Limited companies assessed according to the special rules for shipping companies are exempt from taxes on ordinary income, but their income is taxed when they distribute dividends to shareholders. They must also pay taxes on positive net financial income and other income liable to taxation.
Statistical unit Enterprise
Subject 10.02 - Business taxes
Linked to StatBank tables