Norway Capital Gains Tax Calculator

Summary

Enter purchase price, sale price, and shield deduction to calculate Norwegian capital gains tax on shares or property using 2024 rates.

How it works

1. Select the asset type: shares/funds or property.
2. Enter the purchase price (cost basis) in Norwegian kroner (NOK).
3. Enter the sale price (proceeds) in NOK.
4. For shares, enter the accumulated shield deduction (skjermingsfradrag) in NOK if you have one.
5. The calculator subtracts the shield deduction from the gross gain to get the taxable gain.
6. For shares, the taxable gain is multiplied by the 1.72 uplift factor and taxed at 22% (effective 37.84%).
7. For property, the taxable gain is taxed at 22% as ordinary income.

Use cases

• Estimate tax before selling shares or equity fund units on Oslo Børs.
• Plan the timing of a sale to account for accrued shield deductions.
• Compare the after-tax proceeds of selling shares versus property.
• Model scenarios at different sale prices to understand the tax cost.
• Prepare financial projections for an investment portfolio exit.
• Understand how the aksjonærmodellen uplift affects your effective rate.

Frequently Asked Questions