Sources and references
Sources and References
We base the content on enk-kalkulator.no on official Norwegian sources. This page lists where to find original tax rates, VAT rules, business registration information and legal references for sole proprietorships.
Norwegian Tax Administration (Skatteetaten)
Primary source for tax rates, VAT rates, advance tax, deductions and official guidance for sole proprietors.
- Skatteetaten ↗
Official Norwegian Tax Administration website in English.
- Tax rates ↗
Official rates for tax, VAT, allowances and social security contribution.
- Business and organisation ↗
Norwegian guidance for businesses, including sole proprietorships.
- VAT rates ↗
Official VAT rates: 25%, 15%, 12% and zero rate.
Altinn
Norwegian government portal for starting and running a business, with practical guidance and forms.
- Altinn: Start and run business ↗
English guidance for registering and operating a business in Norway.
- Altinn: Direct and indirect taxes ↗
Practical information on tax, VAT and duties.
Brønnøysund Register Centre
Official business register where sole proprietorships and companies are registered.
- Brønnøysundregistrene ↗
Official registry for Norwegian businesses.
Lovdata
Official source for Norwegian laws and regulations.
- Tax Act ↗
Norwegian Tax Act (Skatteloven).
- VAT Act ↗
Norwegian Value Added Tax Act (Merverdiavgiftsloven).
- Bookkeeping Act ↗
Bookkeeping rules and record-keeping requirements.
Regjeringen.no and NAV
Government budget documents, proposals and welfare information relevant to tax rates and self-employed people.
- Regjeringen.no ↗
Norwegian government portal with budget proposals and official publications.
- NAV ↗
Social security, sickness benefits, parental benefits and pension information.
How we keep content updated
- ✓ We review tax and VAT rates each year after the national budget has been adopted.
- ✓ Changes to VAT thresholds, deadlines and special schemes are updated when official sources change.
- ✓ Each main guide shows when its numbers and claims were last verified.
Found an error or outdated information? Send feedback through our contact page.
Frequently asked questions about sources
Are these official sources?+
Yes. The pages listed here are official Norwegian public sources or legal sources. enk-kalkulator.no is independent and not affiliated with these organisations.
Why are some sources in Norwegian?+
Many detailed Norwegian tax and VAT rules are only published in Norwegian. We use the official Norwegian wording where it is more precise than English summaries.
How often are the sources reviewed?+
Main tax and VAT rates are reviewed annually after the national budget is adopted. Pages are also updated when Skatteetaten, Altinn or other official sources change relevant guidance.
Explore our calculators
Return to the tools and guides for Norwegian sole proprietorships.