næringsinntekter

Næringsinntekter refers to income derived from business activities and is a key concept in Norwegian taxation. It encompasses profits generated from sole proprietorships, partnerships, and corporations. This type of income is distinct from personal income like wages or capital gains.

The calculation of næringsinntekter involves subtracting deductible business expenses from gross revenue. These expenses can include costs associated with production, marketing, administration, and depreciation of assets. The net result after these deductions constitutes the taxable næringsinntekt. Tax regulations provide specific guidelines on what constitutes a deductible expense.

For sole proprietors and partners, næringsinntekter is typically taxed as personal income. For corporations, it is taxed at the corporate tax rate. Understanding and accurately reporting næringsinntekter is crucial for businesses to comply with tax laws and avoid penalties. The Norwegian Tax Administration, Skatteetaten, oversees the assessment and collection of taxes on this income. Special rules may apply depending on the industry and the legal structure of the business.