Public limited company
Allmennaksjeselskap ASANorway
What it takes to form, own and run a public 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
Officiallovdata.noRead 14 Oct 2026
Quote
Aksjeeierne hefter ikke overfor kreditorene for selskapets forpliktelser.
Owners
At least 1 · a company may be one · nominees allowed
Officiallovdata.noRead 14 Oct 2026
Quote
For å stifte et allmennaksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
Directors
At least 3 · one must live there · individuals only
Minimum capital
NOK 1,000,000 (about €95,129)
Officiallovdata.noRead 14 Oct 2026
Quote
Et allmennaksjeselskap skal ha en aksjekapital på minst en million norske kroner.
Formation fee
NOK 6,825 (about €649)
Officialbrreg.noRead 14 Oct 2026
Quote
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 contribution must be confirmed before the company can be registered in the Register of Business Enterprises
Quote
The share contribution must be confirmed before the company can be registered in the Register of Business Enterprises
Own it
Who may own and run it
- Directors
- At least 3 · one must live there · individuals only
Quote
Selskapet skal ha et styre med minst tre medlemmer.
- Shareholders
- At least 1 · a company may be one · nominees allowed
Quote
For å stifte et allmennaksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
- Members
- At least 1 · one person may form it alone
Quote
For å stifte et allmennaksjeselskap skal den eller de som skal tegne aksjer i selskapet (stifterne), opprette et stiftelsesdokument.
- A local company secretary
- Not required
Quote
Mandatory roles in a public limited company are a board, general manager and an auditor.
- A local registered agent
- Not required
Quote
Mandatory roles in a public limited company are a board, general manager and an auditor.
Each year, at the registry
- Annual registry fee
- Free
Quote
Submitting the annual accounts is free of charge.
- Accounts on the public record
- Yes
Quote
Årsregnskapet, årsberetningen, revisjonsberetningen og attestasjonsuttalelsen om bærekraftsrapporteringen er offentlige.
- Audit for a small company
- Required
Quote
Generalforsamlingen skal velge en eller flere revisorer, og kan velge en eller flere vararevisorer.
- Audit
- Every public limited company has an audit duty; the act's chapter 7 has no waiver (aksjeloven § 7-1 requires the general meeting to elect auditors).
Quote
Generalforsamlingen skal velge en eller flere revisorer, og kan velge en eller flere vararevisorer.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the ASA are in our records.
What is public
- Directors
- Public
Quote
Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
- Shareholders
- Public
Quote
Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
- Beneficial owners
- To those with a legitimate interest
Quote
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
Allmennaksjeselskap is a taxable entity in its own right (skatteloven § 2-2 (1) a); general income is taxed at 22 percent for 2026.
Quote
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 Public 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).
Quote
Beslutning om å oppløse selskapet treffes av generalforsamlingen med flertall som for vedtektsendring når ikke noe annet er bestemt i lov.
- Statutory fee
- Free
Quote
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%
Quote
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
Quote
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
Quote
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.
Quote
Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- Returns filed
- Depends on the business
Quote
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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Allmennaksjeselskap (ASA)
- ISO 20275 code
- IQGESecondary GLEIF, Entity Legal Forms code list