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.

How it's classified

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

Tax rate

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

Social contributions

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

Registration / regime

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

Crypto payouts

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

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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