Italy vs Norway
Corporate Tax Comparison
Time of Update: Italy: 4/05/2026 / Norway: 4/05/2026
Compare Italy and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Italy vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Italy
Norway
General CIT Rate:
24
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Italy
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Italy
Norway
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Italy
Norway
Composite Effective Average Tax Rate:
21.18%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
-22.74%
Composite Effective Marginal Tax Rate:
23.11%
