How to start a company in Norway
Last checked: November 2026 · Currency: NOK
Most founder teams in Norway set up an aksjeselskap (AS): limited liability, a minimum share capital of NOK 30,000, and everything is filed online through Altinn to the Brønnøysund Register Centre. Once you have the founding document, the capital is paid in and you have a bank confirmation, registration usually takes a week or two.
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| AS Aksjeselskap (private limited company) | NOK 30,000 | Limited | Co-founder teams that want to split ownership in shares and raise investment |
| ANS / DA Ansvarlig selskap (general partnership, joint or shared liability) | None | Unlimited (personal) | Small low-risk side projects between partners. Not suited to investors |
| ENK Enkeltpersonforetak (sole proprietorship) | None | Unlimited (personal) | One person testing an idea alone. Cannot have a co-founder as co-owner |
Registration, step by step
- 1Agree on equity, roles and vestingWrite down who owns what, who does what, and what happens if someone leaves. Put it in a shareholders' agreement (aksjonæravtale) with vesting and leaver clauses before you register.Altinn: Aksjeselskap (AS)
- 2Choose AS and draft the founding documentSign a founding document (stiftelsesdokument) with articles of association (vedtekter). It states the share capital, who owns each share and the price per share. Brønnøysund publishes a template.Brreg: example founding document for AS (PDF)
- 3Pay in the share capitalOpen a share capital account at a bank, deposit at least NOK 30,000 and get written confirmation from the bank (or an auditor, lawyer or accountant). Contributions in kind (for example code or equipment) need an auditor's confirmation.Brreg: Pay the share capital
- 4Register the company in AltinnFile the coordinated register notification (Samordnet registermelding) in Altinn with the founding document, articles and capital confirmation. The board signs electronically. You must file within three months of the founding date.Altinn: Start and register an AS
- 5Open the operating bank accountOnce you have the organisation number, the share capital account is usually converted to the company's ordinary business account. Plan for the bank's customer checks on all shareholders.Altinn: Share capital (aksjekapital)
- 6Register for VAT when you pass the thresholdRegister in the VAT Register when taxable sales pass NOK 50,000 in any 12-month period. You can pre-register earlier if you will clearly pass it soon.Skatteetaten: VAT handbook § 2-1
- 7Protect your name with a trademarkSearch existing marks first, then apply to Patentstyret (Norway only). Norway is not in the EU, so an EU trademark does not cover it.Patentstyret: Trademark
Costs and time
| Item | Amount |
|---|---|
| Brønnøysund registration fee for a new AS (digital) | NOK 6,825 (paper: NOK 7,912) |
| Minimum share capital (stays in the company; you can spend it on the business) | NOK 30,000 |
| Bank fee for share capital confirmation and account setup | NOK 0–2,000 depending on the bank Check the official source |
| Lawyer for a shareholders' agreement (optional but recommended) | NOK 5,000–25,000 Check the official source |
| Trademark application (Patentstyret, one class) | NOK 3,800 + NOK 1,000 per extra class |
How long it takes: About 1–3 weeks: a few days to open the capital account and get bank confirmation, then usually 5–10 working days for Brønnøysund to process a digital filing.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporate income tax (selskapsskatt) | 22% | Paid in two instalments in the year after the income year |
| VAT (merverdiavgift) | 25% standard | Register when taxable sales pass NOK 50,000 in 12 months. Reduced rates apply to some goods and services |
| Dividend tax for personal shareholders | Effective about 37.8% (2025) | Dividends are taxed again in the hands of personal shareholders. Many founders hold their shares through a personal holding AS Check the official source |
Protect your name
TrademarkPatentstyret (Norwegian Industrial Property Office). EUIPO does not cover Norway. For wider protection, use the Madrid system through WIPONOK 3,800 for one class, NOK 1,000 per extra class Trademark officeTrademark basics →
PatentPatentstyret (national) or the European Patent Office (Norway is an EPO member)Patent officePatent basics, and when not to bother →
Tips for co-founders
- The share register sits in the founding document, so agree the split before you sign. Changing it later means filing changes and possibly paying tax.
- Many Norwegian founders each hold their shares through a personal holding AS, which defers tax on dividends and on a later exit. Ask an accountant before you register.
- Put vesting and good/bad leaver terms in the aksjonæravtale. Norwegian law does not give you these by default.
- Ask an accountant early about SkatteFUNN, the R&D tax credit, and Innovation Norway grants for early-stage startups.
- If any co-founder has an employment contract elsewhere, check its IP and non-compete clauses before they contribute code.
Official links
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.