Svalbard & Jan Mayen
SJ: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Svalbard & Jan Mayen
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names SJ. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for SJ.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Svalbard & Jan Mayen: where to register, file and check.
Blocs and agreements
The trade arrangements SJ belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Svalbard & Jan Mayen’s own position
- Customs territory
- Its own
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Tollområdet er det norske fastland og territorialfarvann, men ikke Svalbard, Jan Mayen og Norges biland
- VAT territory
- Outside Norway's VAT area
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Med merverdiavgiftsområdet menes det norske fastlandet og alt område innenfor territorialgrensen, men ikke Svalbard, Jan Mayen eller de norske bilandene.
- European Economic Area
- Outside
Norway used the right under EEA Protocol 40 to exempt Svalbard from the EEA Agreement; Norwegian law records that Norway has exempted Svalbard from the Agreement's geographical scope.
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Kongeriket Norge skal i forbindelse med ratifikasjon av EØS-avtalen ha rett til å unnta Svalbard fra anvendelse av avtalen.
- European Free Trade Association
- Inside, through Norway
The EFTA Convention continues to apply to Svalbard under EEA Protocol 40 as an existing agreement that applies to the territory.
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bestående avtaler som får anvendelse på Svalbard, dvs. Overenskomst om opprettelse av Det europeiske frihandelsforbund (EFTA)
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 16%Official lovdata.no as of 2026-10-15 · the rate for the Aksjeselskap (AS)
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Selskaper som er hjemmehørende på Svalbard, skal svare skatt av hele sin inntekt når ikke annet følger av denne lov.
- Distributions
- Not in our records
- Audit
- Auditing is the main rule for an AS; the general meeting may resolve not to have the accounts audited where revenue, balance sheet total and average staff stay under thresholds set in regulation and staff do not exceed ten man-years (Aksjeloven s.7-6).Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in SJ, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for SJ.
Tax calendar
When the main returns and payments fall due in SJ, tax year 2026, as the tax authority states it.
- Corporate tax return
- 31 May · each year
a business tax return for Svalbard must be submitted by 31 May. In 2026 the 31st is a Sunday and the Tax Administration states that a submission is not late if made by the next working day, 1 June.
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If you receive the tax return for businesses , you must submit it by 31 May.
- Corporate tax, final payment
- Not in our records
skatteetaten.no/en/person/taxes/get-the-taxes-right/svalbard/tax-return inaccessible when checked
- Corporate tax, instalments
- Set each year by decree · twice a year
advance tax falls due in two equal instalments, on 15 February and 15 April in the year after the income year. The two dates are the statutory instalment dates, listed for 2026; no weekend shift is stated on the company page.
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Advance tax falls due for payment in two equal instalments. 15 February and 15 April in the year after the income year.
- Personal income-tax return
- 30 April · each year
the deadline for submitting the tax return is 30 April each year. A deadline falling on a Saturday or Sunday does not make a submission late if it is made by the next working day.
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The deadline for submitting the tax return is 30 April each year.
- Personal income tax, final payment
- Not in our records
skatteetaten.no/en/person/taxes/get-the-taxes-right/svalbard/tax-return inaccessible when checked
- Personal income tax, instalments
- Set each year by decree · each quarter
advance tax is paid four times a year, on 15 March, 15 June, 15 September and 15 December, and the Tax Administration takes weekends and holidays into account. The dates listed are the 2026 dates after that shift (15 March 2026 being a Sunday, the first is 16 March).
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The deadlines for paying advance tax are: 15 March 15 June 15 September 15 December We’ll take weekends and holidays into account.
- VAT return
- Not levied here
Svalbard is outside the Norwegian VAT area (VAT Act section 1-2), so no local VAT return is filed. A Svalbard business that sells goods or services to the mainland for more than NOK 50,000 may become liable for Norwegian VAT and must then register and report in the mainland VAT register; that is a mainland obligation, not a Svalbard one.
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If you sell goods or services to the mainland for more than NOK 50,000, you may be liable for VAT.
- Payroll withholding
- Day 5 of the following month · each month
the a-melding, which reports salary and the tax deducted for the month, is due on the 5th of every month, moved to the first following working day if the 5th is a weekend or holiday. From January 2026 the payment deadline for the deducted advance tax itself is the first working day after the salary is paid, an event-based date the schema cannot express; the monthly reporting date is recorded here.
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The deadline to submit the a-melding is the 5th of every month. If the 5th falls on a weekend or a holiday, the deadline is on the first following working day.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for SJ yet.
Economy and trade
What it exports
Goods SJ exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes SJ’s own trade; it does not compare places.
Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report SJ separately.