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Norway

#20 overall · Score 67.5 / 100 · unchanged from 2025

Overall

#20

67.5 / 100

unchanged from 2025

Corporate

#15

68.7 / 100

down one place from 2025

Individual

#29

55.0 / 100

unchanged from 2025

Consumption

#27

51.2 / 100

unchanged from 2025

Property

#16

62.9 / 100

down one place from 2025

Cross-border

#15

74.0 / 100

unchanged from 2025

Strengths

  • Norway allows corporate losses to be carried forward indefinitely.
  • Norway's corporate income tax rate of 22 percent is close to the OECD average (24.2 percent).
  • Norway has a territorial tax system, a network of 82 tax treaties, and no withholding taxes on interest and royalties.

Weaknesses

  • Corporations are limited in their ability to write off investments.
  • Norway is one of the few OECD countries that levies a net wealth tax.
  • Controlled foreign corporation rules are applied to both passive and active income.

Component Scores

Norway category scores out of 100Corporate Taxes: score 68.7, rank 15. Individual Taxes: score 55.0, rank 29. Consumption Taxes: score 51.2, rank 27. Property Taxes: score 62.9, rank 16. Cross-Border Tax Rules: score 74.0, rank 15255075100Corporate Taxes: 68.7 (rank 15)Individual Taxes: 55.0 (rank 29)Consumption Taxes: 51.2 (rank 27)Property Taxes: 62.9 (rank 16)Cross-Border Tax Rules: 74.0 (rank 15)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #15 68.7 down one place from 2025
Individual Taxes #29 55.0 unchanged from 2025
Consumption Taxes #27 51.2 unchanged from 2025
Property Taxes #16 62.9 down one place from 2025
Cross-Border Tax Rules #15 74.0 unchanged from 2025

Ranking Changes, 2014–2026

Norway's best overall rank was 18th and its worst was 23rd. It ranks 20th in 2026.

Overall rank by year for NorwayNorway: 2014 rank 20, 2015 rank 21, 2016 rank 21, 2017 rank 19, 2018 rank 19, 2019 rank 19, 2020 rank 20, 2021 rank 18, 2022 rank 18, 2023 rank 21, 2024 rank 23, 2025 rank 20, 2026 rank 202014201520162017201820192020202120222023202420252026Norway 2014: rank 20Norway 2015: rank 21Norway 2016: rank 21Norway 2017: rank 19Norway 2018: rank 19Norway 2019: rank 19Norway 2020: rank 20Norway 2021: rank 18Norway 2022: rank 18Norway 2023: rank 21Norway 2024: rank 23Norway 2025: rank 20Norway 2026: rank 20#20#20

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Norway is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Norway ranks 14th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

Media Contacts

Sarah Wilbur Tax Foundation Media Relations Contact

Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

Jesse Solis Tax Foundation

Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.