Tax assessments (discontinued), 2001

Gross assessed tax came to NOK 379.9 billion, while deductions and limitations in taxes amounted to 11.9 billion. Deductions and limitations in taxes decreased by NOK 5.2 billion compared with 2000. This is mainly due to the removal of the parents tax deduction and reduced deductions for received dividends for personal taxpayers. Assessed tax came to NOK 228.9 billion for personal taxpayers and 151 billion for non-personal taxpayers. Deductions and limitations came to NOK 7.1 billion for personal taxpayers and 12.8 billion for non-personal taxpayers.

13.7 per cent increase in municipality tax

The number of taxpayers in the municipal and county tax assessment was 3 821 439, an increase of 28 805 taxpayers compared with 2000. Assessed tax to municipality and county amounted to NOK 104.8 billion, an increase of 12.7 billion compared with the previous year. Non-personal taxpayers only pay taxes on natural resources in the municipal and county tax assessment, with NOK 1.6 billion. Property tax to municipality and county came to NOK 5.2 billion, or 0.3 billion more compared with 2000.

Unchanged government tax

The number of taxpayers in the general government assessment was 3 303 492, an increase of 13 141 taxpayers compared with 2000. The survey of tax assessment shows that assessed government tax in 2001 was at the same level as in 2000, NOK 200.8 billion. While assessed income tax to the state increased by more than NOK 8 billion from 2000, there was a similar decrease in assessed community tax. Income tax to the state came to NOK 116.2 billion while community tax amounted to 82.4 billion. Both personal and non-personal taxpayers have a decrease in assessed community tax. Property tax came to NOK 2.2 billion, the same as 2000. Membership contribution to the National Insurance for personal taxpayers came to NOK 54.3 billion, an increase of 3.3 billion compared with 2000.

About the statistical basis

Personal taxpayers are persons with income or wealth taxable to one or more municipalities. The group also comprises Norwegians and foreigners who are domiciled abroad and who are assessed on real estate in Norway. Non-personal taxpayers are companies that have assessed tax on income or wealth. The owners or shareholders in the company, or an institution, association or the like, must have a limited liability for the company's debts for these organizations to be considered non-personal taxpayers.

Tables:

• Table 1 Survey of tax assessment, by taxpayer group and county. Gross taxes, tax deductions and assessed taxes. Continantal shelf included. 2001. Million kroner
• Table 2 Survey of tax assessment, by taxpayer group and county. Municipal and county tax assessment. 2001. Million kroner
• Table 3 Survey of tax asessment, by taxpayer group and county. Central government assessment. Continental shelf included. 2001. Million kroner