Czechia vs Norway
Corporate Tax Comparison
Time of Update: Czechia: 4/04/2026 / Norway: 4/05/2026
Compare Czechia and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Czechia vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Czechia
Norway
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
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 three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Czechia
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Czechia
Norway
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Czechia
Norway
Composite Effective Average Tax Rate:
18.34%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
18.07%
Composite Effective Marginal Tax Rate:
23.11%
