Norway Company Registration | Set Up an AS Company in Norway
Planning Norway company registration to set up a company in Norway and serve the Nordic market? The most common entity in Norway is the private limited company, the AS (Aksjeselskap), registered with the Brønnøysund Register Centre (Brønnøysundregistrene) through Altinn. There is no restriction on shareholder nationality, so foreigners can own 100%, but the general manager and at least half of the board members must live in Norway or another European Economic Area (EEA) country.
The minimum share capital of an AS is NOK 30,000, and the Altinn online registration fee is NOK 6,825. In 2026 the general company income tax rate is 22% and the standard VAT rate is 25%. NSS Group (戰國策集團) offers a one-stop service for setting up a Norwegian AS: director residency assessment, the memorandum and articles of association, share capital confirmation, Altinn registration, and annual accounts and tax return reminders.
An AS needs minimum share capital of NOK 30,000, and payment can be confirmed by a bank, auditor, lawyer or authorized accountant.
When filed through Altinn with the electronic memorandum of association, the register centre processes it within 5 working days of receipt. A standard Altinn application takes 10 working days.
In 2026 the general company income tax rate is 22%, the same as in 2025. Only some financial sector companies pay 25%.
Norway is part of the European Economic Area, and the director residency rule also accepts residents of Switzerland, the UK and other EEA countries.
company registration?
Norway is a member of the European Economic Area. A private limited company (AS) needs minimum share capital of NOK 30,000, and the Coordinated Register Notification is filed online through Altinn for a fee of NOK 6,825. With the electronic memorandum of association, the register centre processes it within 5 working days of receipt. The general company income tax rate is 22% in 2026, and the standard VAT rate is 25%. There is no restriction on shareholder nationality, but the general manager and at least half of the board must live in Norway, Switzerland, the UK or another EEA country. Norway suits companies that already have a team in Europe and plan to serve the Nordic market.
in 3 steps
In Norway, the most common entity is the private limited company (AS). Shareholders are liable only up to their capital contribution, the board has at least 1 member, and the company can choose to appoint a general manager. The founders sign the memorandum of association, pay in the share capital and obtain confirmation, then file the Coordinated Register Notification with the Brønnøysund Register Centre through Altinn. The company receives its organization number on registration.
The points to plan most carefully when you register a Norwegian company are the residency rules for directors and the general manager, and the paper and D number process for anyone without a Norwegian national identity number. After start-up there are also VAT, annual accounts and tax return obligations. NSS Group helps you plan the shareholding and board structure, prepare documents and arrange annual maintenance, so your Norwegian company stays clear and compliant from setup through operations.
Draft the memorandum of association and the articles of association, and have all founders sign them. The date the last founder signs is the company’s formation date. The company needs a physical business address in Norway, and the general manager and at least half of the board must live in Norway or another EEA country.
Open a share capital account with a Norwegian bank, deposit at least NOK 30,000, and get a receipt confirmation from a bank, auditor, lawyer or authorized accountant. Contributions in kind must be confirmed by an auditor. If any role holder has no Norwegian national identity number or D number, the original confirmation must be submitted.
Within 3 months of formation, file the Coordinated Register Notification through Altinn with the memorandum, articles and share capital confirmation, signed electronically by all board members. The fee is NOK 6,825. If a role holder has no Norwegian national identity number, file on paper by post and apply for a D number instead, for a fee of NOK 7,912.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting the articles of association
- Collection of the registration certificate
- Norway share capital account and bank account opening advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document safekeeping and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Entity type and director residency assessment
- Memorandum and articles of association preparation
- Share capital account opening and confirmation documents
- Altinn Coordinated Register Notification and beneficial owner registration
- Annual accounts and tax return reminders
Official fees: AS online registration NOK 6,825 (NOK 7,912 on paper); minimum share capital NOK 30,000 deposited separately; other items quoted
Norway company registration at a glance
These are the points people ask about most when registering a company in Norway, checked against official notices (updated November 2026).
| Entity type | Private limited company AS (Aksjeselskap) |
|---|---|
| Registry | Brønnøysund Register Centre, applications through Altinn |
| Foreign ownership | 100% allowed; the general manager and half of the board must live in the EEA or certain other countries |
| Minimum capital | NOK 30,000 |
| Corporate income tax | 22% (2026) |
| VAT | Standard rate 25%; registration required above NOK 50,000 turnover |
| Setup time | Within 10 working days of Altinn receipt, or 5 working days with the electronic memorandum |
| Annual filing | Tax return by May 31, annual accounts by July 31 |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Norway company formation cost: fee breakdown
The government cost of registering a Norwegian company is mainly the Brønnøysund Register Centre registration fee, which differs for online and paper applications. You also need the share capital to deposit, plus bookkeeping, annual accounts and tax return costs after start-up. The official figures are listed below so you can check each line when you compare quotes.
| Item | Cost | Notes |
|---|---|---|
| AS registration (Altinn online) | NOK 6,825 | Applies when the founders and role holders all have a Norwegian national identity number or D number. |
| AS registration (paper by post) | NOK 7,912 | Role holders without a Norwegian national identity number must apply on paper with a D number application. |
| Minimum share capital | NOK 30,000 | Not a fee but the company's capital. It must be deposited in a share capital account and confirmed by a bank, auditor, lawyer or authorized accountant. |
| Annual accounts | Quoted on volume | For a calendar financial year, file by July 31; late filing incurs a penalty. Small companies that qualify can opt out of audit. |
| Company tax return | Quoted on volume | File the tax return by May 31 each year, even with no revenue. |
| NSS Group advisory fee | Written quote after a free assessment | Based on shareholder structure, board arrangements, whether you need a bank account and home-country tax planning. Every item is listed, with no hidden fees. |
Fees are based on Altinn's guidance "Starting and registering a private limited company (AS)" and notices from the Brønnøysund Register Centre. The latest official notices prevail.
Norway company tax and compliance: company tax, VAT and annual filing
Norwegian companies mainly pay company income tax and VAT. Each year they file a tax return with the Norwegian Tax Administration and annual accounts with the Register of Company Accounts, and dividends paid to foreign shareholders are subject to withholding rules. Shareholders should also check their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Company income tax | 22% | The general income tax rate for 2026, the same as in 2025. Some financial sector companies pay 25%. |
| Value added tax (MVA) | Standard rate 25% | 15% for food and 12% for passenger transport, accommodation and similar services. Registration is required once turnover exceeds NOK 50,000 in any 12-month period. |
| Dividend withholding | 25% | According to the PwC tax summary, it can be reduced under the participation exemption or a tax treaty. Check whether your home country has a comprehensive income tax treaty with Norway. |
| Tax return | By May 31 each year | Required even with no revenue. An extension must be requested before the deadline. |
| Annual accounts | By July 31 | Applies to a calendar financial year and cannot be extended. A company that has not filed 6 months after the deadline can be compulsorily dissolved. |
| Beneficial owners | Within 14 days of receiving the organization number | Failure to register can lead to a daily coercive fine. |
Rates and rules are based on notices from the Norwegian Tax Administration (Skatteetaten), Altinn and the Brønnøysund Register Centre. Dividend withholding is based on the PwC tax summary (secondary source). Ask an accountant to assess your structure.
AS or branch: which should you choose in Norway?
When foreign companies set up a company in Norway, they most often compare a new private limited company (AS) with registering the parent company in Norway as a Norwegian-registered foreign business (a branch).
| Item | Private limited company AS | Norwegian-registered foreign business (branch) |
|---|---|---|
| Legal status | Separate legal entity | Not a separate legal entity; part of the foreign parent company |
| Minimum capital | NOK 30,000 | Ask our consultants |
| Directors and manager | Board of at least 1 member; the general manager and half of the board must live in the EEA or certain other countries | As authorized by the parent company; not listed in official guidance |
| Shareholder liability | Limited to the capital contribution | Borne by the parent company |
| Online registration fee | NOK 6,825 | Ask our consultants |
These are general principles. Choose based on the shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Norway
- Visas and work permits: whether you need a visa for short visits to Norway and the Schengen area depends on your nationality. Visa-free stays are for tourism and business visits only. Citizens from outside the EU/EEA need a residence permit that allows work in order to run a business in Norway.
- Director residency: the general manager and at least half of the board must live in Norway, Switzerland, the UK, Northern Ireland or another EEA country. A board made up only of residents of other countries does not meet the rule, so arrange a local or EEA resident in advance.
- No Norwegian ID number: role holders without a Norwegian national identity number or D number cannot file through Altinn. They file on paper by post with a D number application, for a fee of NOK 7,912, and the process takes longer.
- Tax treaties: check whether your home country has a comprehensive income tax treaty with Norway. Without one, the 25% dividend withholding tax cannot be reduced under a treaty.
- Home-country rules: check whether your home country requires approval or a filing for outbound investment, and how its controlled foreign company (CFC) rules apply to a Norwegian subsidiary that lacks real business substance.
Why work with NSS Group on Norway company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and over 30,000 companies served. We provide company setup, bank account opening, accounting and tax, and annual maintenance in Norway and many other countries and regions, and we can assess the director residency rules and handle D number and paper registration. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: Altinn: Starting and registering a private limited company (AS); Altinn: Private limited companies (AS); Brønnøysund Register Centre: Share capital; Brønnøysund Register Centre: Remember the deadline 31 July; Skatteetaten: Register in the VAT Register; Skatteetaten: Value added tax rates; Skatteetaten: General income rates; Skatteetaten: Tax return for companies; PwC Worldwide Tax Summaries: Norway Withholding taxes (reviewed 2026-06-25); PwC Worldwide Tax Summaries: Norway Taxes on corporate income (reviewed 2026-06-25). The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Norway in 2026?
For a private limited company (AS), the registration fee is NOK 6,825 when filed online through Altinn and NOK 7,912 when filed on paper by post. The minimum share capital is NOK 30,000, which must be deposited in a share capital account and confirmed. You should also budget for bookkeeping, annual accounts, tax returns and the cost of having an EEA resident act as director or general manager. Advisory fees are quoted separately.
Can a foreigner own 100% of a Norwegian company?
Yes, you can own the shares. Altinn’s official formation guidance lists the founder requirements as being at least 18 years old and not subject to restrictions such as a bankruptcy quarantine, with no restriction on shareholder nationality. However, the general manager and at least 50% of the board members must live in Norway, Switzerland, the UK, Northern Ireland or another EEA country, so foreign shareholders usually need to arrange a director or general manager who meets the residency rule.
Do I need to be in Norway to set up a company?
If the founders and board members all have a Norwegian national identity number or a D number, you can file through Altinn online and sign electronically. Role holders without a Norwegian national identity number or D number must use a paper Coordinated Register Notification and post it with a D number application and certified copies of their ID. Official guidance does not require you to attend in person, but the process takes longer.
What taxes and filings does a Norwegian company have each year?
The general company income tax rate is 22%, and the tax return must be filed by May 31 each year, even with no revenue. For a calendar financial year, the annual accounts must be filed with the Register of Company Accounts by July 31, and late filing incurs a penalty. VAT registration is required once turnover exceeds NOK 50,000 in any 12-month period, and the standard rate is 25%.
How long does it take to set up an AS in Norway?
The company must apply for registration within 3 months of the last founder signing the memorandum of association. According to Altinn, the register centre processes an Altinn filing within 10 working days of receipt, or within 5 working days with the electronic memorandum of association. Paper filings by post take longer and vary by season. Beneficial owners must be registered within 14 days of receiving the organization number.
Who can help me register a company in Norway?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served over 30,000 companies. Our one-stop Norway company registration service covers entity type and director residency assessment, the memorandum and articles of association, the share capital account and Altinn registration, D number and beneficial owner registration, and annual accounts and tax return reminders. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191.