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Company registration in Norway

An AS is founded by signing a memorandum of association, paying the share capital and having a bank, auditor, lawyer or accountant confirm it, then filing the Coordinated register notification with the Brønnøysund Register Centre. Digital formation needs every founder to hold a Norwegian ID or d-number, so foreign founders usually file on paper by post; half the board and the general manager must be EEA-resident.

Checked against official sources on September 27, 2026
Gov. filing fee
NOK 6,825
Registration time
Up to 2 weeks
Corporate tax
22% corporate tax
Local director
Half of board in EEA
Remote setup
Possible
Visit, notary or lawyer
Not required
Local director
Half of board in EEA
Registered address
Norwegian address
Minimum capital
NOK 30,000
Yearly upkeep
Accounts by 31 July
EU member
No
IWG business address
30 centresfrom $71/mo

What the registry requires

Company typeAksjeselskap (AS)
RegistryBrønnøysund Register Centre – Register of Business Enterprises (Foretaksregisteret)
Government filing feeNOK 6,825 — NOK 6,825 for digital submission; NOK 7,912 on paper. Covers entry in both the Central Coordinating Register for Legal Entities and the Register of Business Enterprises.
Registration timeCases processed automatically are usually completed within one hour; cases needing manual processing (paper filings, attachments) usually within 2 weeks. On 27 Sept 2026 the Centre was processing AS registrations received 15 Sept 2026. Registration must be filed within three months of signing the memorandum.
Resident directorAt least half of the board members (and deputies) and the general manager must be resident in Norway, an EU/EEA country, Great Britain, Northern Ireland or Switzerland.
Visit, notary or lawyerNo notary. Digital formation (Altinn or the approved providers) only works if every founder has a Norwegian national ID number, d-number or organisation number; a founder without one must use the paper Coordinated register notification, attaching a d-number application (BR1015B) with a certified copy of an ID document, all sent by post. If an EEA bank confirms the share capital, the whole notification must also go by post.
Registered addressThe business address must be a Norwegian street address or place name; c/o addresses are used in the register and a separate postal address may be reported.
Minimum capitalNOK 30,000
Corporate taxCompanies pay tax to the state at 22 % of income (Skatteetaten, rates for 2025 and 2026).
Every yearComplete annual accounts must reach the Register of Company Accounts by 31 July each year (no extension); late-filing penalties accrue from 1 August, up to NOK 69,940, with board members jointly and severally liable if the company does not pay.

What it costs

Government filing fee
NOK 6,825
≈ $718 at ECB rates

NOK 6,825 for digital submission; NOK 7,912 on paper. Covers entry in both the Central Coordinating Register for Legal Entities and the Register of Business Enterprises.

Every year
Accounts by 31 July

Complete annual accounts must reach the Register of Company Accounts by 31 July each year (no extension); late-filing penalties accrue from 1 August, up to NOK 69,940, with board members jointly and severally liable if the company does not pay.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Norway, step by step

  1. Draft and sign the memorandum of association including the articles.
  2. Pay in at least NOK 30,000 share capital and obtain confirmation from a bank, auditor, lawyer or accountant.
  3. Appoint a board and general manager meeting the EEA/UK/Swiss residency rule; each must sign to accept the role.
  4. Apply for d-numbers for any officer or founder without a Norwegian ID, attaching certified ID copies.
  5. Submit the Coordinated register notification (digitally in Altinn or on paper by post) within three months of signing and pay the fee.
  6. After registration, register for VAT when relevant and file annual accounts by 31 July each year.

Corporate tax in Norway

22% corporate tax. Companies pay tax to the state at 22 % of income (Skatteetaten, rates for 2025 and 2026).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Trying to use digital company formation when one founder lacks a Norwegian ID or d-number, which is not possible.
  • Having the share capital confirmed by an EEA bank and then filing digitally – that case must go entirely by post.
  • Missing the 31 July accounts deadline, which starts penalties that board members can end up paying personally.

Compare Norway with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
NOK 6,825≈ $718Up to 2 weeks22% corporate taxHalf of board in EEANot requiredNorwegian addressAccounts by 31 July
CHF 600≈ $7245–60 days≈14.4% avg (8.5% fed.)Swiss residentPublic deedRegistry silentNot stated
VariesNot stated23% (min. €500/yr)NoNotarial deedRegistry silent€500 minimum tax
VariesPermit up to 3 months17% CIT + surchargesPermit holder presentNotary (SARL)Real premisesNot stated
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Fees NOK 6,825 digital / NOK 7,912 paper — brreg.no, checked September 27, 2026
  • Residency: half the board and GM in Norway/EU/EEA/UK/Switzerland — brreg.no, checked September 27, 2026
  • Share capital NOK 30,000; EEA-bank confirmation forces postal filing — brreg.no, checked September 27, 2026
  • Documents, signatures, three-month filing deadline — brreg.no, checked September 27, 2026
  • Automatic cases within one hour; manual within 2 weeks; current processing date — brreg.no, checked September 27, 2026
  • D-number application by post with certified ID copy — brreg.no, checked September 27, 2026
  • Digital formation not available if a founder lacks Norwegian ID/d-number — brreg.no, checked September 27, 2026
  • Business address must be a Norwegian street address or place name — brreg.no, checked September 27, 2026 (search extract)
  • Annual accounts by 31 July; penalty up to NOK 69,940 — brreg.no, checked September 27, 2026 (search extract)
  • Corporate tax 22 % — skatteetaten.no, checked September 27, 2026 (search extract)
Business address · IWG · VirtualOffice

A business address in Norway

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Norway and use it for the registration file, correspondence and clients.

Check the registry’s conditions before using it as the registered office; for mail, banking correspondence and your website it works in any case.

30IWG centres
12cities
$71from, per month
Addresses in Norway
FAQ · 4 questions

Frequently asked questions

The government filing fee is NOK 6,825. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: Accounts by 31 July.

Up to 2 weeks. Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes, with a condition on the director’s residence; a licensed provider will explain the accepted alternatives. No visit is required.

Only if it meets the registry’s conditions; confirm with the provider before you pay.