Doing business in Norway
Norway offers a stable and highly developed business environment, with strong capabilities in areas such as energy, maritime industries, seafood and aquaculture, technology, digital infrastructure, health and life sciences, industrial production, minerals, defence and space, and green maritime industries. Norway is also part of the European Economic Area (EEA) and therefore participates in the EU Single Market.
Norway’s official investment-promotion agency, Invest in Norway, is part of Innovation Norway and is the national point of contact for foreign companies considering investment or establishing operations in Norway. It provides information about the Norwegian market, helps companies assess opportunities, connects investors with relevant networks and partners, and facilitates the investment process.
How to establish a business in Norway
Foreign companies can choose different ways of operating in Norway depending on their business model and level of activity.
A foreign company that needs a Norwegian organisation number can establish a Norwegian-registered foreign business (NUF) Foreign businesses conducting business activities in Norway are generally required to register in the Register of Business Enterprises. The foreign parent company remains responsible for the Norwegian operation.
Alternatively, companies can establish a Norwegian company, such as a private limited company (AS). An AS is a separate legal entity and provides limited liability to its owners. The minimum share capital for an AS is currently NOK 30,000.
Norway’s official business portal, Altinn, provides guidance on choosing a legal structure, registering a company, taxation, accounting, employment, imports and exports, and other requirements for starting and operating a business.
Registration and reporting
The Brønnøysund Register Centre is responsible for several important Norwegian business registers. A foreign company establishing a NUF must provide documentation from the company’s home-country register and other required documentation. As of 2026, new NUF registrations are submitted using a paper form rather than the ordinary electronic Altinn registration process.
Businesses operating in Norway may also need to register with the Norwegian Tax Administration (Skatteetaten). Foreign businesses are subject to Norwegian registration, tax and reporting requirements depending on their activities.
VAT registration is generally required when taxable turnover exceeds NOK 50,000 during a 12-month period. Different rules can apply depending on the business, its country of establishment and the type of activity.
Companies should also consider whether their activities create Norwegian tax liability or a permanent establishment, and whether they have accounting, bookkeeping, payroll or reporting obligations.
Importing goods into Norway
Companies importing goods into Norway must comply with Norwegian customs and tax requirements. Norwegian Customs provides an official import guide covering customs clearance, customs duties, VAT, excise duties, restricted goods and reporting requirements.
Support for foreign companies
Foreign companies considering Norway should normally start with Invest in Norway. Its advisers can provide information about relevant industries and regions and help international companies identify opportunities and relevant contacts.
For an international company that is considering doing business in Norway, the recommended first steps are:
1. Contact Invest in Norway to discuss the market, sector and potential location.
2. Determine the appropriate business structure – for example, a Norwegian AS or a Norwegian-registered foreign business (NUF).
3. Check registration requirements with the Brønnøysund Register Centre.
4. Check tax and VAT obligations with the Norwegian Tax Administration.
5. Check employment and immigration requirements if staff will work in Norway.
6. Check customs requirements if goods will be imported or exported.
7. Use Altinn as the main practical portal for government services and information concerning starting and running the business.
Requirements can differ substantially depending on the company’s country of establishment, sector, activities, employees and whether it has a physical presence in Norway. Companies should therefore verify their specific situation with the relevant Norwegian authority before commencing operations.