Norway

Europe

Reported as business income (næringsinntekt): 22% flat tax plus progressive bracket tax and an 11.1% self-employed national-insurance rate, for an effective ~33-50%. Not capital gains.

Classification

Self-employment / business income (næringsinntekt) - NOT capital gains.

Taux d'imposition

22% flat tax on net business income PLUS bracket tax (trinnskatt) 1.7-17.7%; combined marginal up to ~50.6%.

Cotisations sociales

National insurance (trygdeavgift) at the higher self-employed rate of 11.1% on business income.

Immatriculation / régime

Sole proprietorship (enkeltpersonforetak); set aside ~40% of profit for advance tax. Wealth tax also applies on net assets above NOK 1.76m at ~1%.

Payouts en crypto

USDC is business income at NOK value on receipt; crypto held as a business asset, so later gains/losses are taxed in the business sphere.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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