<Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2014) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2014) (Learn how and when to remove this template message) </Td> </Tr> <P> The individual capital gains tax in Norway is 27% . In most cases, there is no capital gains tax on profits from sale of your principal home . This tax was introduced in 2006 through a reform that eliminated the "RISK - system", which intended to avoid the double taxation of capital . The new shareholder model, introduced in 2006, aims to reduce the difference in taxation of capital and labor by taxing dividends beyond a certain level as ordinary income . This means that focus was moved from capital to individuals and their level of income . This system also introduced a deductible allowance equal to the share's acquisition value times the average rate for Treasury bills with a 3 - month period adjusted for tax . Shielding interest shall secure financial neutrality in that it returns the taxpayer what he or she alternatively would have achieved in a safe, passive capital placement exempt from additional taxation . The main purpose of the allowance is to prevent adverse shifts in investment and corporate financing structure as a result of the dividend tax . According to the papers explaining the new policy, a dividend tax without such shielding could push up the pressures on the rate of return on equity investments and lead Norwegian investors from equities to bonds, property etc . </P> <Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2014) (Learn how and when to remove this template message) </Td> </Tr> </Table>

Who does the corporate tax rate apply to