Singapore vs Norway
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Norway: 4/05/2026
Compare Singapore and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Norway
General CIT Rate:
17
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
November 30
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:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Singapore
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Norway
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Singapore
Norway
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
23.11%
