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The maximum basis for sickness benefits is currently ",{"type":17,"tag":45,"props":913,"children":914},{},[915],{"type":23,"value":916},"NOK 819,294",{"type":23,"value":918},", which is 6G, with G equal to NOK 136,549 from 1 May 2026.",{"type":17,"tag":29,"props":920,"children":921},{},[922,924],{"type":23,"value":923},"Simply owning shares or serving on the board does not create employment rights. You must be registered as an employee, actually perform work and receive reported salary. We explain reporting deadlines in detail in the article ",{"type":17,"tag":874,"props":925,"children":927},{"href":926},"/en/news/what-is-an-a-melding-and-when-must-it-be-sent",[928],{"type":23,"value":929},"What is an a-melding and when must it be submitted?",{"type":17,"tag":53,"props":931,"children":933},{"id":932},"dividends-from-an-as-how-much-tax-does-a-shareholder-pay",[934],{"type":23,"value":935},"Dividends from an AS - how much tax does a shareholder pay?",{"type":17,"tag":29,"props":937,"children":938},{},[939,941,946],{"type":23,"value":940},"Dividends are paid from profit on which the AS first pays ",{"type":17,"tag":45,"props":942,"children":943},{},[944],{"type":23,"value":945},"22% corporate income tax",{"type":23,"value":947},". Then, an individual who is a Norwegian tax resident pays tax on the dividends received.",{"type":17,"tag":29,"props":949,"children":950},{},[951,953,958,960,965],{"type":23,"value":952},"The available ",{"type":17,"tag":224,"props":954,"children":955},{},[956],{"type":23,"value":957},"skjermingsfradrag",{"type":23,"value":959}," (allowance allocated to shares) is deducted from dividends. The remaining amount is multiplied by a factor of ",{"type":17,"tag":45,"props":961,"children":962},{},[963],{"type":23,"value":964},"1.72",{"type":23,"value":966}," and then taxed at 22%.",{"type":17,"tag":29,"props":968,"children":969},{},[970],{"type":23,"value":971},"The effective shareholder tax rate in 2026 is therefore:",{"type":17,"tag":29,"props":973,"children":974},{},[975],{"type":17,"tag":45,"props":976,"children":977},{},[978],{"type":23,"value":979},"1.72 x 22% = 37.84%",{"type":17,"tag":29,"props":981,"children":982},{},[983],{"type":23,"value":984},"The rate applies to dividends exceeding the available skjermingsfradrag. The allowance is calculated based on the tax value of the shares and the official allowance rate. The rate for 2026 will be set in January 2027.",{"type":17,"tag":265,"props":986,"children":988},{"id":987},"example-of-withdrawing-nok-100000-in-profit-as-dividends",[989],{"type":23,"value":990},"Example of withdrawing NOK 100,000 in profit as dividends",{"type":17,"tag":65,"props":992,"children":993},{},[994,1010],{"type":17,"tag":69,"props":995,"children":996},{},[997],{"type":17,"tag":73,"props":998,"children":999},{},[1000,1005],{"type":17,"tag":77,"props":1001,"children":1002},{},[1003],{"type":23,"value":1004},"Stage",{"type":17,"tag":77,"props":1006,"children":1007},{},[1008],{"type":23,"value":1009},"Amount",{"type":17,"tag":93,"props":1011,"children":1012},{},[1013,1028,1044,1060,1078],{"type":17,"tag":73,"props":1014,"children":1015},{},[1016,1021],{"type":17,"tag":100,"props":1017,"children":1018},{},[1019],{"type":23,"value":1020},"AS profit before tax",{"type":17,"tag":100,"props":1022,"children":1023},{},[1024],{"type":17,"tag":45,"props":1025,"children":1026},{},[1027],{"type":23,"value":393},{"type":17,"tag":73,"props":1029,"children":1030},{},[1031,1036],{"type":17,"tag":100,"props":1032,"children":1033},{},[1034],{"type":23,"value":1035},"AS corporate income tax at 22%",{"type":17,"tag":100,"props":1037,"children":1038},{},[1039],{"type":17,"tag":45,"props":1040,"children":1041},{},[1042],{"type":23,"value":1043},"NOK 22,000",{"type":17,"tag":73,"props":1045,"children":1046},{},[1047,1052],{"type":17,"tag":100,"props":1048,"children":1049},{},[1050],{"type":23,"value":1051},"Dividend available after corporate tax",{"type":17,"tag":100,"props":1053,"children":1054},{},[1055],{"type":17,"tag":45,"props":1056,"children":1057},{},[1058],{"type":23,"value":1059},"NOK 78,000",{"type":17,"tag":73,"props":1061,"children":1062},{},[1063,1068],{"type":17,"tag":100,"props":1064,"children":1065},{},[1066],{"type":23,"value":1067},"Shareholder tax at 37.84%",{"type":17,"tag":100,"props":1069,"children":1070},{},[1071,1073],{"type":23,"value":1072},"approximately ",{"type":17,"tag":45,"props":1074,"children":1075},{},[1076],{"type":23,"value":1077},"NOK 29,515",{"type":17,"tag":73,"props":1079,"children":1080},{},[1081,1086],{"type":17,"tag":100,"props":1082,"children":1083},{},[1084],{"type":23,"value":1085},"Amount retained by the owner",{"type":17,"tag":100,"props":1087,"children":1088},{},[1089,1090],{"type":23,"value":1072},{"type":17,"tag":45,"props":1091,"children":1092},{},[1093],{"type":23,"value":1094},"NOK 48,485",{"type":17,"tag":29,"props":1096,"children":1097},{},[1098,1100,1105],{"type":23,"value":1099},"The total burden on profit paid out as dividends in this example is approximately ",{"type":17,"tag":45,"props":1101,"children":1102},{},[1103],{"type":23,"value":1104},"51.5%",{"type":23,"value":1106},". The calculation does not include skjermingsfradrag, which may slightly reduce the individual's tax.",{"type":17,"tag":29,"props":1108,"children":1109},{},[1110],{"type":23,"value":1111},"Dividends are not subject to trygdeavgift or arbeidsgiveravgift. However, they do not increase the basis for NAV benefits and do not build pension entitlement in the social security system.",{"type":17,"tag":265,"props":1113,"children":1115},{"id":1114},"conditions-for-legal-payment",[1116],{"type":23,"value":1117},"Conditions for legal payment",{"type":17,"tag":29,"props":1119,"children":1120},{},[1121,1123,1134],{"type":23,"value":1122},"Dividends cannot be paid simply because the company has money in its account. Under the ",{"type":17,"tag":874,"props":1124,"children":1128},{"href":1125,"rel":1126},"https://lovdata.no/dokument/NL/lov/1997-06-13-44",[1127],"nofollow",[1129],{"type":17,"tag":224,"props":1130,"children":1131},{},[1132],{"type":23,"value":1133},"aksjeloven",{"type":23,"value":1135},", after payment the AS must retain adequate equity and liquidity, taking into account the scale and risk of its business.",{"type":17,"tag":29,"props":1137,"children":1138},{},[1139],{"type":23,"value":1140},"For ordinary dividends:",{"type":17,"tag":1142,"props":1143,"children":1144},"ol",{},[1145,1150,1155,1160],{"type":17,"tag":595,"props":1146,"children":1147},{},[1148],{"type":23,"value":1149},"the board prepares a proposal for the distribution of profit,",{"type":17,"tag":595,"props":1151,"children":1152},{},[1153],{"type":23,"value":1154},"the general meeting approves the annual accounts and adopts a resolution,",{"type":17,"tag":595,"props":1156,"children":1157},{},[1158],{"type":23,"value":1159},"the dividend amount cannot exceed the amount proposed or accepted by the board,",{"type":17,"tag":595,"props":1161,"children":1162},{},[1163,1165,1170],{"type":23,"value":1164},"for a calendar year, the annual general meeting must be held no later than ",{"type":17,"tag":45,"props":1166,"children":1167},{},[1168],{"type":23,"value":1169},"30 June",{"type":23,"value":689},{"type":17,"tag":29,"props":1172,"children":1173},{},[1174],{"type":23,"value":1175},"Dividends paid during the year require a properly prepared interim balance sheet. Its date cannot be more than six months old on the date of the resolution. The document must be sent to the register of annual accounts, and payment is possible only after it has been registered and announced.",{"type":17,"tag":29,"props":1177,"children":1178},{},[1179,1181,1186],{"type":23,"value":1180},"The tax year for dividends is ",{"type":17,"tag":45,"props":1182,"children":1183},{},[1184],{"type":23,"value":1185},"the year in which the resolution is adopted",{"type":23,"value":1187},", not the year of the transfer. A dividend that has been approved but not yet paid may therefore create tax liability for the shareholder.",{"type":17,"tag":29,"props":1189,"children":1190},{},[1191,1193,1198,1200],{"type":23,"value":1192},"The company reports dividends in the shareholder register statement submitted by ",{"type":17,"tag":45,"props":1194,"children":1195},{},[1196],{"type":23,"value":1197},"31 January of the following year",{"type":23,"value":1199},". The shareholder must check the dividend, share value and allowance in the skattemeldingen. You can find more information about owner data in the article ",{"type":17,"tag":874,"props":1201,"children":1203},{"href":1202},"/nowosci/aksjeoppgaven",[1204],{"type":23,"value":1205},"Aksjeoppgaven in Norway - what is it and who is required to submit it?",{"type":17,"tag":53,"props":1207,"children":1209},{"id":1208},"how-do-you-choose-the-proportion-of-salary-and-dividends",[1210],{"type":23,"value":1211},"How do you choose the proportion of salary and dividends?",{"type":17,"tag":29,"props":1213,"children":1214},{},[1215,1217,1222,1224,1229],{"type":23,"value":1216},"You should not compare ",{"type":17,"tag":45,"props":1218,"children":1219},{},[1220],{"type":23,"value":1221},"NOK 100,000 in salary",{"type":23,"value":1223}," with ",{"type":17,"tag":45,"props":1225,"children":1226},{},[1227],{"type":23,"value":1228},"NOK 100,000 in dividends",{"type":23,"value":1230},", because these are amounts from different stages of taxation. Salary reduces the AS's taxable income but creates employer costs. Dividends come from profit after 22% corporate tax.",{"type":17,"tag":29,"props":1232,"children":1233},{},[1234],{"type":23,"value":1235},"When planning payments, it is worth comparing the company's total cost with the net amount received by the owner.",{"type":17,"tag":65,"props":1237,"children":1238},{},[1239,1255],{"type":17,"tag":69,"props":1240,"children":1241},{},[1242],{"type":17,"tag":73,"props":1243,"children":1244},{},[1245,1250],{"type":17,"tag":77,"props":1246,"children":1247},{},[1248],{"type":23,"value":1249},"Owner's situation",{"type":17,"tag":77,"props":1251,"children":1252},{},[1253],{"type":23,"value":1254},"Importance when choosing",{"type":17,"tag":93,"props":1256,"children":1257},{},[1258,1271,1284,1297,1310,1323,1336],{"type":17,"tag":73,"props":1259,"children":1260},{},[1261,1266],{"type":17,"tag":100,"props":1262,"children":1263},{},[1264],{"type":23,"value":1265},"No other income or low salary",{"type":17,"tag":100,"props":1267,"children":1268},{},[1269],{"type":23,"value":1270},"Salary makes it possible to use standard deductions and lower tax brackets",{"type":17,"tag":73,"props":1272,"children":1273},{},[1274,1279],{"type":17,"tag":100,"props":1275,"children":1276},{},[1277],{"type":23,"value":1278},"Need for protection in case of illness or parental leave",{"type":17,"tag":100,"props":1280,"children":1281},{},[1282],{"type":23,"value":1283},"Salary that is actually paid and reported is required",{"type":17,"tag":73,"props":1285,"children":1286},{},[1287,1292],{"type":17,"tag":100,"props":1288,"children":1289},{},[1290],{"type":23,"value":1291},"High employment income",{"type":17,"tag":100,"props":1293,"children":1294},{},[1295],{"type":23,"value":1296},"The next portion of salary may enter the 13.7%, 16.8% or 17.8% brackets, so the dividend option should be calculated",{"type":17,"tag":73,"props":1298,"children":1299},{},[1300,1305],{"type":17,"tag":100,"props":1301,"children":1302},{},[1303],{"type":23,"value":1304},"Large skjermingsfradrag",{"type":17,"tag":100,"props":1306,"children":1307},{},[1308],{"type":23,"value":1309},"Reduces the portion of dividends subject to tax",{"type":17,"tag":73,"props":1311,"children":1312},{},[1313,1318],{"type":17,"tag":100,"props":1314,"children":1315},{},[1316],{"type":23,"value":1317},"High arbeidsgiveravgift rate",{"type":17,"tag":100,"props":1319,"children":1320},{},[1321],{"type":23,"value":1322},"Increases the total salary cost for the AS",{"type":17,"tag":73,"props":1324,"children":1325},{},[1326,1331],{"type":17,"tag":100,"props":1327,"children":1328},{},[1329],{"type":23,"value":1330},"Need to invest in the business",{"type":17,"tag":100,"props":1332,"children":1333},{},[1334],{"type":23,"value":1335},"Paying dividends reduces the AS's funds and liquidity",{"type":17,"tag":73,"props":1337,"children":1338},{},[1339,1344],{"type":17,"tag":100,"props":1340,"children":1341},{},[1342],{"type":23,"value":1343},"Shareholder lives outside Norway",{"type":17,"tag":100,"props":1345,"children":1346},{},[1347],{"type":23,"value":1348},"Withholding tax and the tax treaty must be taken into account",{"type":17,"tag":29,"props":1350,"children":1351},{},[1352],{"type":23,"value":1353},"Rational planning can be carried out in four steps:",{"type":17,"tag":1142,"props":1355,"children":1356},{},[1357,1362,1367,1372],{"type":17,"tag":595,"props":1358,"children":1359},{},[1360],{"type":23,"value":1361},"Determine all your income for 2026, including salary from another employer.",{"type":17,"tag":595,"props":1363,"children":1364},{},[1365],{"type":23,"value":1366},"Determine the salary needed for private expenses and the desired basis for NAV benefits and pension.",{"type":17,"tag":595,"props":1368,"children":1369},{},[1370],{"type":23,"value":1371},"Calculate the total salary cost for the AS, including arbeidsgiveravgift, feriepenger and any OTP.",{"type":17,"tag":595,"props":1373,"children":1374},{},[1375],{"type":23,"value":1376},"Check what portion of the profit can legally be paid as dividends without putting the company's liquidity at risk.",{"type":17,"tag":29,"props":1378,"children":1379},{},[1380,1382,1386],{"type":23,"value":1381},"With a high salary, additional dividends can be a practical supplement to payments. However, this does not mean that dividends are always more tax-efficient. Without skjermingsfradrag, the total tax on profit paid as dividends is approximately ",{"type":17,"tag":45,"props":1383,"children":1384},{},[1385],{"type":23,"value":1104},{"type":23,"value":689},{"type":17,"tag":53,"props":1388,"children":1390},{"id":1389},"faq-frequently-asked-questions",[1391],{"type":23,"value":1392},"FAQ - frequently asked questions",{"type":17,"tag":265,"props":1394,"children":1396},{"id":1395},"can-an-as-owner-pay-themselves-only-dividends",[1397],{"type":23,"value":1398},"Can an AS owner pay themselves only dividends?",{"type":17,"tag":29,"props":1400,"children":1401},{},[1402],{"type":23,"value":1403},"Yes, an active owner is generally free to choose between salary and dividends. However, dividends must be legally approved, and the absence of salary means there is no basis for employment rights from your own AS.",{"type":17,"tag":265,"props":1405,"children":1407},{"id":1406},"can-i-transfer-money-from-the-as-and-decide-later-what-the-payment-was",[1408],{"type":23,"value":1409},"Can I transfer money from the AS and decide later what the payment was?",{"type":17,"tag":29,"props":1411,"children":1412},{},[1413],{"type":23,"value":1414},"You should not do this. Every private transfer must have an established basis and proper accounting treatment. Lack of documentation increases the risk of tax adjustments, interest, penalties and an obligation to repay the money.",{"type":17,"tag":265,"props":1416,"children":1418},{"id":1417},"is-a-loan-from-an-as-an-alternative-to-dividends",[1419],{"type":23,"value":1420},"Is a loan from an AS an alternative to dividends?",{"type":17,"tag":29,"props":1422,"children":1423},{},[1424],{"type":23,"value":1425},"As a general rule, a loan granted to a personal shareholder or their close relatives is taxed as dividends. This also applies where the AS secures the owner's private loan.",{"type":17,"tag":265,"props":1427,"children":1429},{"id":1428},"when-does-dividend-tax-arise",[1430],{"type":23,"value":1431},"When does dividend tax arise?",{"type":17,"tag":29,"props":1433,"children":1434},{},[1435],{"type":23,"value":1436},"The tax is assigned to the year in which the dividend resolution is adopted. The date of a later transfer does not automatically move taxation to the following year.",{"type":17,"tag":265,"props":1438,"children":1440},{"id":1439},"what-about-dividends-for-a-shareholder-living-in-poland",[1441],{"type":23,"value":1442},"What about dividends for a shareholder living in Poland?",{"type":17,"tag":29,"props":1444,"children":1445},{},[1446,1448,1453,1455,1460],{"type":23,"value":1447},"The starting point is ",{"type":17,"tag":45,"props":1449,"children":1450},{},[1451],{"type":23,"value":1452},"25% Norwegian withholding tax",{"type":23,"value":1454},". The treaty between Norway and Poland generally provides for a ",{"type":17,"tag":45,"props":1456,"children":1457},{},[1458],{"type":23,"value":1459},"15% rate for an individual",{"type":23,"value":1461}," if the conditions are met and tax residency documentation is provided. Tax reporting obligations in Poland must also be checked.",{"type":17,"tag":53,"props":1463,"children":1465},{"id":1464},"summary",[1466],{"type":23,"value":1467},"Summary",{"type":17,"tag":591,"props":1469,"children":1470},{},[1471,1480,1495,1500],{"type":17,"tag":595,"props":1472,"children":1473},{},[1474,1478],{"type":17,"tag":45,"props":1475,"children":1476},{},[1477],{"type":23,"value":86},{"type":23,"value":1479}," is an AS cost, subject to tax, trygdeavgift and employer costs, but it builds entitlement to NAV benefits and pension.",{"type":17,"tag":595,"props":1481,"children":1482},{},[1483,1487,1489,1493],{"type":17,"tag":45,"props":1484,"children":1485},{},[1486],{"type":23,"value":91},{"type":23,"value":1488}," come from profit after 22% corporate tax, and the shareholder pays ",{"type":17,"tag":45,"props":1490,"children":1491},{},[1492],{"type":23,"value":153},{"type":23,"value":1494}," in 2026 on the portion exceeding skjermingsfradrag.",{"type":17,"tag":595,"props":1496,"children":1497},{},[1498],{"type":23,"value":1499},"It is usually worth calculating a combination of salary and dividends based on total annual income, the arbeidsgiveravgift zone and private needs.",{"type":17,"tag":595,"props":1501,"children":1502},{},[1503],{"type":23,"value":1504},"Money cannot be withdrawn from an AS without proper classification, documentation and accounting.",{"type":17,"tag":29,"props":1506,"children":1507},{},[1508,1510,1516],{"type":23,"value":1509},"If you need help planning salary and dividend payments from your AS company, call us: ",{"type":17,"tag":874,"props":1511,"children":1513},{"href":1512},"tel:+4721383821",[1514],{"type":23,"value":1515},"+47 21 38 38 21",{"type":23,"value":1517},". We will help you calculate an option tailored to your income and the company's situation.",{"type":17,"tag":29,"props":1519,"children":1520},{},[1521],{"type":17,"tag":224,"props":1522,"children":1523},{},[1524,1526],{"type":23,"value":1525},"Article author: Marcin - ",{"type":17,"tag":874,"props":1527,"children":1529},{"href":1528},"mailto:marcin@efirma.no",[1530],{"type":23,"value":1531},"marcin@efirma.no",{"title":7,"searchDepth":1533,"depth":1533,"links":1534},3,[1535,1537,1543,1547,1548,1555],{"id":55,"depth":1536,"text":58},2,{"id":255,"depth":1536,"text":258,"children":1538},[1539,1540,1541,1542],{"id":267,"depth":1533,"text":270},{"id":574,"depth":1533,"text":577},{"id":692,"depth":1533,"text":695},{"id":884,"depth":1533,"text":887},{"id":932,"depth":1536,"text":935,"children":1544},[1545,1546],{"id":987,"depth":1533,"text":990},{"id":1114,"depth":1533,"text":1117},{"id":1208,"depth":1536,"text":1211},{"id":1389,"depth":1536,"text":1392,"children":1549},[1550,1551,1552,1553,1554],{"id":1395,"depth":1533,"text":1398},{"id":1406,"depth":1533,"text":1409},{"id":1417,"depth":1533,"text":1420},{"id":1428,"depth":1533,"text":1431},{"id":1439,"depth":1533,"text":1442},{"id":1464,"depth":1536,"text":1467},"markdown","content:news:how-to-withdraw-money-from-an-as-salary-or-dividends:index.md","content","news/how-to-withdraw-money-from-an-as-salary-or-dividends/index.md","news/how-to-withdraw-money-from-an-as-salary-or-dividends/index","md",{"loc":4},[1564,1568],{"_path":1565,"title":1566,"date":1567},"/news/what-is-a-holding-company-and-when-to-set-one-up","What Is a Holding Company and When Is It Worth Setting One Up?","2026-08-19",{"_path":4,"title":8,"date":10},1787142352155]