Private limited company
Aksjeselskap ASNorway
What it takes to form, own and run a private limited company in Norway, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialbrreg.noRead 10 Oct 2026
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You do not have any personal liability for the company’s obligations
Owners
At least 1 · a company may be one
Officiallovdata.noRead 14 Oct 2026
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For å stifte et aksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
Directors
At least 1 · one must live there · individuals only
Minimum capital
NOK 30,000 (about €2,854)
Formation fee
NOK 6,825 (about €649)
Officialbrreg.noRead 14 Oct 2026
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The initial registration of organisations with owners with limited liability costs NOK 6,825 if submitted digitally and NOK 7,912 if submitted on paper.
Tax on profit
Flat · 22%2 special regimes may apply
Notary needed: NoResident director needed: YesFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- The share capital contributions must be confirmed before the company can be registered in the Register of Business Enterprises
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In a limited company, the founders have to pay in share capital.
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
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Selskapet skal ha et styre med ett eller flere medlemmer.
- Shareholders
- At least 1 · a company may be one
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For å stifte et aksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
- Members
- At least 1 · one person may form it alone
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For å stifte et aksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
- A local company secretary
- Not required
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Mandatory roles in a limited company are a board.
- A local registered agent
- Not required
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Mandatory roles in a limited company are a board.
Each year, at the registry
- Annual registry fee
- Free
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Submitting the annual accounts is free of charge.
- Accounts on the public record
- Yes
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Årsregnskapet, årsberetningen, revisjonsberetningen og attestasjonsuttalelsen om bærekraftsrapporteringen er offentlige.
- Audit for a small company
- Not required
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Generalforsamlingen kan med flertall som for vedtektsendring beslutte at selskapets årsregnskaper for inneværende regnskapsår eller senere ikke skal revideres etter revisorloven dersom
- Audit
- Audit is the rule; the general meeting may decide to waive it where operating revenue is under the threshold, balance sheet total is under the threshold and average staff do not exceed ten man-years (aksjeloven § 7-6; the Brønnøysund pages give NOK 7 million, NOK 27 million, 10 FTE).
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Generalforsamlingen kan med flertall som for vedtektsendring beslutte at selskapets årsregnskaper for inneværende regnskapsår eller senere ikke skal revideres etter revisorloven dersom
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the AS are in our records.
What is public
- Directors
- Public
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Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
- Shareholders
- Public
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Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
- Beneficial owners
- To those with a legitimate interest
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Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%+2 regimes
Aksjeselskap is a taxable entity in its own right (skatteloven § 2-2 (1) a); general income is taxed at 22 percent for 2026. Dividends to individual shareholders are taxed separately in their hands.
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aksjeselskap og allmennaksjeselskap
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Fritaksmetoden — skattefritak for visse selskaper mv. for inntekt på aksjer og andre eierandeler holding · 100% exempt
Companies under § 2-2 first paragraph a to d and equivalent foreign-incorporated companies resident in Norway, securities funds, inter-municipal companies, wholly state-owned companies, associations, foundations, municipalities and county municipalities, and bankruptcy or administration estates of such debtors Lov om skatt av formue og inntekt (skatteloven), § 2-38 - Rederiskatteordningen — særreglene for skipsaksjeselskaper og skipsallmennaksjeselskaper tonnage
Shipping limited companies and public limited companies that enter the arrangement and meet the asset requirements of § 8-11 and the activity requirements of § 8-13 Lov om skatt av formue og inntekt (skatteloven), §§ 8-10 til 8-20; tonnasjeskatt i § 8-16
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Norway
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution under the Private Limited Companies Act ch. 16: the general meeting decides to dissolve (16-1), the decision is notified at once to the Register of Business Enterprises (16-3), which announces it and warns creditors to lodge claims with the chair of the board within six weeks (16-4); the board winds up the company, and when the general meeting has approved the final accounts the board notifies the register that the company is finally dissolved (16-10).
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Beslutning om å oppløse selskapet treffes av generalforsamlingen med flertall som for vedtektsendring når ikke noe annet er bestemt i lov.
- Statutory fee
- Free
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Dissolution and striking off are free of charge in both the Central Coordinating Register for Legal Entities and the Register of Business Enterprises.
Every business in Norway
VAT
- Standard rate
- 25%
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Other rates
- 15% Food and drink
- 15% Water and sewage services
- 12% Passenger transport, cinema tickets, room rental and similar
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Registration threshold
- NOK 50,000 · about €4,756
turnover of VAT-liable goods and services; 12 months
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- A foreign company
- The same threshold applies; needs a local tax representative
A business without a place of business or domicile in Norway must be registered with a representative resident or established in Norway, who is jointly liable for filing and payment. The representative requirement does not apply to businesses resident in the United Kingdom or in listed EEA states.
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- Returns filed
- Depends on the business
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De fleste betaler merverdiavgift annenhver måned.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Norway on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Aksjeselskap (AS)
- ISO 20275 code
- YI42Secondary GLEIF, Entity Legal Forms code list