The Magnus Legal Blog

The 2025 national budget: Key tax and duty changes

Written by Sigbjørn Sørensen - Lawyer & partner | 18. October 2024

On October 7, 2024, the Støre Government presented the national budget 2025. Although the government plans to increase oil revenues, only minor changes have been proposed to the existing taxes and duties. The most significant change is the tightening of the “exit tax”. There were many opinions during the consultation process, but few of them were heard.

Another noteworthy change is the removal of the temporary 5% increase in employer contributions on salaries over NOK 850,000. Additionally, changes were proposed regarding the taxation of foreigners' income in the Norwegian economic zone and on the continental shelf.

Before the budget was presented, there was much anticipation of updates on the so-called "monster tax," which refers to the taxation of private consumption within companies. It is, therefore, notable that the tax seems to have been shelved. 

Read more about the key proposed changes in the tax and duty areas below:

  1. Wealth tax changes in the 2025 national budget
  2. The 2025 Norwegian national budget: Proposed changes to the exit tax
  3. New tax on foreign income in the economic zone and continental shelf
  4. Business taxation 2025
  5. National budget 2025: VAT, excise taxes and customs duties
  6. Personal taxation: Tax-free limit for surplus electricity income
  7. Updates on the personal taxes and fees in the national budget 2025
  8. Changes to the tax residency rules for dispatched and Nato employees