Tax assessments (discontinued), 2002

Gross assessed taxes came to NOK 385 billion, while deductions and limitations in taxes amounted to NOK 29.5 billion. Assessed taxes for persons increased by NOK 7.4 billion to NOK 229.2 billion in 2002. Nevertheless, total assessed taxes decreased since companies stood for a decline of NOK 11.8 billion. Assessed taxes for companies were NOK 126.4 billion.

Increase in municipality tax - decrease in county tax

Assessed tax on income and property to municipality was NOK 72.2 billion in 2002. This is an increase of NOK 3 billion or 4 per cent from the previous year. Assessed county tax came to NOK 10.3 billion, a decrease of 25.4 billion from the year before. The decrease may be explained bye the fact that the tax rates between municipality, county and government have changed. While 6.9 per cent of tax on ordinary income went to county in 2001, the corresponding figure for 2002 was 1.9 per cent. Corresponding figures for municipality- and government tax were 12.2 and 8.9 per cent respectively in 2001, compared with 12.4 and 13.7 per cent respectively in 2002.

Only companies producing electric power are assessed in the municipality- and county taxation, with tax on natural resources. This amounted to about NOK 1.5 billion, the same level as in the previous year.

215 billion in assessed taxes to government

Assessed community tax came to NOK 107.7 billion, while income tax was amounted to NOK 104.7 billion. Income tax is mainly surtax on gross income for persons and petroleum tax for oil companies, and was NOK 15.6 billion and NOK 92.6 billion respectively in 2002.

While income tax decreased, there was an increase in community tax on 27 per cent from the previous year. Community tax increased for persons, and decreased for companies.

10 billion more in tax deductions

In 2002, taxpayers obtained a total of NOK 29.5 billion in tax deductions, an increase of more than 50 per cent from the year before. The increase is mainly due to increased tax deduction for received dividends for persons. Tax deductions for companies were almost at the same level as in 2001, and amounted to NOK 12.9 billion.

About the statistical basis

The statistics are based on information from extractions from the Directorate of Taxes' register of persons (personal taxpayers) and companies (non-personal taxpayers) after the ordinary assessment.

Tables:

• Table 1 Survey of tax assessment, by taxpayer group and county. Gross taxes, tax deductions and assessed taxes. Continantal shelf included. 2002. NOK million
• Table 2 Survey of tax assessment, by taxpayer group and county. Municipal and county tax assessment. 2002. NOK Million
• Table 3 Survey of tax asessment, by taxpayer group and county. Central government assessment. Continental shelf included. 2002. NOK Million