Opening a company in Norway: locals, foreigners, freelancers and digital nomads

At a glance: AS with NOK 30,000 capital (about 2,600 euros), registered through Altinn in a few days for about NOK 5,800 (about 500 euros), 22 percent corporate tax, 25 percent VAT with registration from NOK 50,000 of sales, no digital nomad visa. Legal forms. Sole trader (enkeltpersonforetak, ENK): no capital, free registration, unlimited liability, taxed as personal income. Private limited company (aksjeselskap, AS): share capital at least NOK 30,000, fully paid before registration; one or more shareholders, a board of at least one member, a general manager (daglig leder) optional. Public limited company (allmennaksjeselskap, ASA): NOK 1 million. A small AS needs no auditor below NOK 7 million turnover. Registration. Brønnøysund Register Centre (Brønnøysundregistrene): the AS goes into the Register of Business Enterprises (Foretaksregisteret) via Altinn with BankID, or on paper through a Norwegian representative for founders with only a D-number. Fee about NOK 5,800 online, about NOK 7,100 on paper; decision in one to five working days online, two to four weeks on paper. Lawyer or accountant NOK 5,000 to 15,000. Total excluding capital: roughly NOK 6,000 to 20,000 (about 500 to 1,700 euros). Taxes 2026. Corporate income tax 22 percent flat, no small-company rate. Dividends to Norwegian individuals are grossed up by 1.72 and taxed at 22 percent, an effective 37.84 percent; non-resident shareholders face 25 percent withholding, 0 to 15 under treaties. VAT 25 percent, 15 on food; registration mandatory above NOK 50,000 of taxable sales in twelve months. Personal income: 22 percent plus bracket tax up to 17.7 percent above about NOK 1.4 million, plus 7.7 percent social security on wages, a top marginal rate of about 47.4 percent; wealth tax about 1 percent above NOK 1.76 million. Residents are taxed on worldwide income; no remittance regime. Freelancers and the self-employed. Register an ENK free in the Central Coordinating Register (Enhetsregisteret) via Altinn; a national ID number or D-number is required. Profit is taxed as personal income: 22 percent plus bracket tax plus 10.9 percent social security, a top marginal rate of about 50.6 percent, no flat or turnover regime and no minimum social security payment. VAT registration at NOK 50,000. Most freelancers switch to an AS once profit passes about NOK 700,000. Foreigners. 100 percent foreign ownership. The general manager and at least half the board must be resident in Norway or another EEA state, and every officer needs a Norwegian ID or D-number. Non-EEA founders get a residence permit as a self-employed person only for an ENK (expected profit of at least about NOK 350,000, fee about NOK 6,300), or a skilled worker permit employed by a Norwegian company, including their own AS if the salary meets the standard (about NOK 470,000 a year). No investor visa. Incorporation can be done remotely, but banks require in-person identification and often refuse non-resident-owned companies. Branch of a foreign company. A Norwegian-registered foreign enterprise (NUF) is entered in the Register of Business Enterprises via Altinn (fee about NOK 2,800 online) with the parent's registration certificate and articles, a Norwegian business address and a contact person holding a Norwegian ID or D-number; no capital and no residency rule. Taxed at 22 percent as a permanent establishment with no branch profits tax; VAT registration at NOK 50,000. An AS subsidiary is the usual choice. Digital nomads. No digital nomad visa. Non-EEA visitors have 90 days in 180 under Schengen rules and may not take Norwegian work; remote work for a foreign employer during a short stay is tolerated in practice but gives no right to stay longer. Tax residence arrives after 183 days in twelve months or 270 days in 36 months; new foreign employees can use the 25 percent flat PAYE scheme for their first year below about NOK 700,000 of salary. Changed recently. Exit tax on unrealised share gains above NOK 3 million when leaving Norway (March 2024); social security contribution on wages cut to 7.7 percent (2025); wealth tax allowance raised to NOK 1.76 million (2025); bracket tax thresholds raised (2026); mandatory B2B e-invoicing proposed from 2028 (2025). Figures checked October 2026 from the Brønnøysund Register Centre, the Norwegian Tax Administration (Skatteetaten), the Directorate of Immigration (UDI) and Big Four tax summaries; thresholds and fees change yearly. Confirm with a licensed adviser in Norway before you file.