January 12, 2026
Dividends and share transactions in a Norwegian limited liability company (AS) are subject to specific corporate and tax regulations. Understanding how dividends and capital gains are taxed — and what reporting obligations apply — is crucial for both Norwegian and foreign shareholders.
What Is a Dividend in a Norwegian AS?
A dividend is a distribution of profits from a Norwegian AS to its shareholders, approved by a resolution of the general meeting (generalforsamling).
Dividend payments must comply with the Norwegian Companies Act (Aksjeloven) and be financially justified based on the company’s equity.
Dividend payments must comply with the Norwegian Companies Act (Aksjeloven) and be financially justified based on the company’s equity.
When Can a Norwegian AS Pay Dividends?
A dividend may be distributed if:
- the company has distributable profits,
- equity is sufficient (minimum share capital is NOK 30,000),
- the general meeting formally approves the dividend.
There is no automatic right to dividends in Norway — each payment requires a shareholder resolution.
How Are Dividends Taxed in Norway?
Dividend taxation depends on the shareholder type:
- Individual shareholders – dividends are taxed as personal income.
- Corporate shareholders – dividends may be exempt under the participation exemption method (fritaksmetoden).
- Non-resident shareholders – withholding tax on dividends may apply.
Sale or Transfer of Shares in a Norwegian AS
The sale or transfer of shares involves a change of ownership and generally:
- is exempt from VAT,
- may require approval from the company,
- may be subject to pre-emption rights held by other shareholders.
Taxation of Share Sales in Norway
- Capital gains from share sales are taxed as capital income.
- Capital losses may be deductible.
- Corporate shareholders may qualify for tax exemptions under fritaksmetoden.
- The tax value of the shares is a key factor in determining taxable gain.
Shareholder Reporting Obligations
All shareholders in a Norwegian AS must:
- report dividends and share sales using form RF-1086,
- submit the form by 31 January of the following year,
- ensure shareholder and ownership data is correct in official registers.
FAQ - Dividend in Norway
Is dividend income taxable in Norway?
Yes. Dividends are taxable, but the tax rate and rules depend on whether the shareholder is an individual, a company, or a non-resident.
Is the sale of shares in a Norwegian AS subject to VAT?
Is the sale of shares in a Norwegian AS subject to VAT?
No. The sale of shares is exempt from VAT in Norway.
Can foreign shareholders receive dividends from a Norwegian AS?
Can foreign shareholders receive dividends from a Norwegian AS?
Yes, but withholding tax may apply depending on tax residency and applicable tax treaties.
What is RF-1086?
What is RF-1086?
RF-1086 is the Norwegian form used to report dividends and share transactions by shareholders.
When is the Aksjonærregisteroppgave deadline?
When is the Aksjonærregisteroppgave deadline?
The reporting deadline is 31 January of the year following the dividend payment or share transaction.
If you wish to know more about Norwegian limited liability companies or want to check if your Norwegian company operates according to laws and regulations, schedule a meeting with one of our experts!
If you wish to know more about Norwegian limited liability companies or want to check if your Norwegian company operates according to laws and regulations, schedule a meeting with one of our experts!
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