Norway Capital Gains Tax
Detailed capital gains tax rates and rules for Norway in 2026.
Capital gains on shares and other financial instruments are taxed as ordinary income at 22%, but an upward adjustment factor of 1.72 applies, resulting in an effective tax rate of 37.84% on share-related gains (22% × 1.72 = 37.84%). This adjustment ensures that dividends and capital gains on shares are taxed comparably to earned income after considering the corporate tax already paid. Real property gains (other than primary residence) are taxed at the standard 22% rate without the uplift factor.
Short-Term Rate
37.8%
Long-Term Rate
37.8%
Standard Rate
37.8%
Exemptions
- Primary residence gains exempt if owned for at least 1 year and used as primary residence for at least 1 of the last 2 years
- Participation exemption for corporate shareholders on qualifying EEA shareholdings (3% inclusion)
- Share savings account (aksjesparekonto - ASK) allows tax-deferred investing in listed shares and equity funds
- Gains on personal belongings are generally exempt
How Norway Capital Gains compares
Norway’s capital gains tax rate of 37.8% is the 4th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
