Turkey vs Norway
Corporate Tax Comparison
Time of Update: Turkey: 4/04/2026 / Norway: 4/05/2026
Compare Turkey and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Turkey vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Turkey
Norway
General CIT Rate:
25 (financial companies up to 30%)
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
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 Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Turkey
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Turkey
Norway
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Turkey
Norway
Composite Effective Average Tax Rate:
22.33%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
9.56%
Composite Effective Marginal Tax Rate:
23.11%
