Chinese Mainland vs Norway
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Norway: 4/05/2026
Compare Chinese Mainland and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Norway
General CIT Rate:
25%
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
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:
Within five months after the end of the tax year.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Chinese Mainland
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Norway
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chinese Mainland
Norway
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
23.11%
