Norway isn't in the EU, but it's part of the European Economic Area, and its business registration system, run through the Brønnøysund Register Centre, is just as digital and efficient as its Nordic neighbors. Here's what it takes to start a business in Norway in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Enkeltpersonforetak (ENK). A sole proprietorship, with no minimum share capital and a fast, mostly digital registration process. You're personally liable for business debts, and you have no right to unemployment benefits if the business fails.
- Aksjeselskap (AS). A private limited company, with a minimum share capital of NOK 30,000. You only pay corporate tax on profits, and you control when to trigger personal tax by choosing when to draw salary or dividends, which lets you reinvest more tax-efficiently.
A common rule of thumb is to choose an ENK if you're operating alone with low overhead and expect revenue under NOK 600,000; beyond that, an AS starts to make more sense.
2. Register your business
Both structures register through the Brønnøysund Register Centre (Brønnøysundregistrene) via the Altinn platform. Sole proprietorship registration carries a fee of around NOK 3,883 online (NOK 4,398 by paper) even though there's no share capital requirement. AS registration costs roughly NOK 5,570 online (NOK 6,797 by paper), on top of depositing the NOK 30,000 minimum share capital. Non-EU/EEA citizens need a residence permit that allows them to run a business in Norway before registering. Digital registration for an AS is typically processed within 1 to 5 business days.
3. Get your organization number
Once approved, your business receives a nine-digit organization number (organisasjonsnummer), required for all subsequent tax filings, banking, and contracts. It's issued automatically as part of registration.
4. Check licenses and permits
Norway doesn't issue a single national business license. What you need depends on your industry; certain regulated sectors carry their own permits on top of standard registration.
5. Understand Norwegian taxes
ENK owners are taxed on their entire profit as personal income, progressive from 22% on lower brackets up to 45% on higher earnings, with estimated tax paid in four installments through the year (mid-March, mid-June, mid-September, and mid-December).
AS companies pay a flat 22% corporate tax on profits only; dividends and salary drawn from the company trigger separate personal tax when you actually take the money out, not before.
VAT is 25% standard, with a reduced 15% rate for food and beverages. Registration is required once annual revenue exceeds NOK 50,000.
6. Stay compliant
AS companies must submit annual accounts to the Brønnøysund Register and hold an Annual General Meeting each year; closing one down is a formal process that takes about six months. ENK reporting is lighter, with no AGM requirement, but VAT and income tax filings still apply on the same schedules as any other business.
Norway business costs at a glance
| Item | Cost |
|---|---|
| ENK registration | ~NOK 3,883 online |
| AS registration | ~NOK 5,570 online |
| AS minimum share capital | NOK 30,000 |
| Organization number | Free, automatic |
| Personal income tax (ENK) | 22% to 45% |
| Corporate tax (AS) | 22% |
| VAT, standard rate | 25% |
| VAT registration threshold | NOK 50,000 turnover |
Frequently asked questions
How much does it cost to register a sole proprietorship (ENK) in Norway?
Around NOK 3,883 online, even though there's no share capital requirement.
How much capital do I need to start an AS in Norway?
NOK 30,000 minimum share capital.
What's the corporate tax rate in Norway?
A flat 22% on AS company profits.
When do I need to register for VAT in Norway?
Once annual revenue exceeds NOK 50,000. The standard VAT rate is 25%, with a reduced 15% rate for food and beverages.
Should I choose an ENK or an AS in Norway?
ENK generally suits solo operators with low overhead and revenue under NOK 600,000. Beyond that, an AS starts to make more sense since you only pay corporate tax on profits and control when to trigger personal tax.
Fees and rates above come from the Brønnøysund Register Centre and Skatteetaten as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Norway-qualified accountant or lawyer about your specific situation.