Selskap med begrenset ansvar BANorway
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
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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
- No
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the BA.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the BA.
Each year, at the registry
- Annual registry fee
- Free
Quote
Submitting the annual accounts is free of charge.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the BA are in our records.
What is public
- Beneficial owners
- To those with a legitimate interest
Quote
A co-operative and a company with limited liability must register whether they have beneficial owners or not.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Headline rate · 22%+2 regimes
The place’s headline corporate rate. Whether it varies for this type is not in our records.
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
- Not in our records
- 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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Selskap med begrenset ansvar (BA)
- ISO 20275 code
- Q0Q1Secondary GLEIF, Entity Legal Forms code list