If you own a Norwegian AS (limited company) – especially if you’re the sole shareholder – you have flexibility in how you pay yourself. But you also have responsibility to do it right.
👉 Should you take a salary, dividends, or both?
Let’s break it down:
✅ Salary
- Gives you pension rights and sick leave benefits
- Counts as a cost for the company
- Must include employer tax (~14.1%)
- Taxed as personal income (marginal rate can be high)
✅ Dividends
- Taken from the company’s net profit after tax
- No employer tax or pension base
- Taxed as shareholder income: currently 37.84% (2025)
- Must be formally decided in a general meeting and registered in Altinn
- Requires approved annual accounts and sufficient retained earnings
📌 What most people do:
Pay a modest salary to secure basic benefits – and take the rest as dividends if profits allow. This gives a balanced tax outcome.
⚠️ But beware:
- Dividends can’t be taken if the company is in financial trouble
- If you mix private and company money, you risk tax penalties
- Everything must be properly documented
🟢 I can guide you through the process – from planning the right payout strategy, to reporting everything correctly to Norwegian authorities.