Norway vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / British Virgin Islands: 4/04/2026
Compare Norway and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
British Virgin Islands
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
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 Return Due Date:
N/A
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Norway
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
British Virgin Islands
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Norway
British Virgin Islands
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
