285153_not-searchable
/en/virksomheter-foretak-og-regnskap/statistikker/ifaksje/aar
285153
Rise in taxable corporate income
statistikk
2017-03-03T08:00:00.000Z
Establishments, enterprises and accounts
en
ifaksje, Income and deductions for companies, income from self-employment, taxable income, tax position, deductions, tax return accounts, reducing balance depreciationCorporate tax , Establishments, enterprises and accounts
false
Taxable corporate income stood at NOK 254 billion in 2015, rising 6 per cent from 2014.

Income and deductions for companies, 2015

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Rise in taxable corporate income

Taxable corporate income rose 6 per cent from 2014 to NOK 254 billion in 2015.

Companies’ income and deductions. Main figures.Published 28 August 2017
2015
Sum all sectorsNon-financial corporationsFinancial corporations
Assessable incomes (NOK million)660 395523 935134 097
Ordinary income (NOK million)87 34069 37317 316
Positive (taxable) income (NOK million)254 200193 48059 022
Number of enterprises277 268257 83217 734

Source: Statistics Norway

Financial sector corporations, whose taxable income increased by 32 per cent to NOK 59 billion, accounted for most of the increase. Part of this increase is due to the statistics now including mutual funds. Non-financial sector corporations’ taxable income remained at NOK 193 billion.

59 per cent had negative income

Despite the increase in taxable corporate income, 59 per cent of the corporations had negative income in 2015, which was a slightly higher proportion than in 2014.

Fiscal depreciation up

Corporations depreciated their fixed assets by NOK 152 billion in 2015, which was slightly over 5 per cent more than in 2014. Ships made up most of the increase owing to shipping companies that opted to exit the special tax rules for limited shipping companies and were accordingly assessed pursuant to ordinary tax rules for companies. Fixed assets for the shipping companies that exited the special tax rules for limited shipping companies are included in the basis for depreciation. The additional depreciation of purchase price of investments and improvements of passenger cars, tractors, machinery etc. fell slightly from 2014 and amounted to NOK 7.6 billion in 2015.

Find statistics on company tax here