Greece vs Norway
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Norway: 4/05/2026
Compare Greece and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Norway
General CIT Rate:
22
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Greece
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Norway
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Greece
Norway
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
23.11%
