Rederiskatteordningen

Rederiskatteordningen (the special tax system for shipping) is a special corporate tax regime described on Skatteetaten's own page at https://www.skatteetaten.no/bedrift-og-organisasjon/rapportering-og-bransjer/bransjer-med-egne-regler/rederi/. It is not a grant call with an application window but a standing tax arrangement that qualifying shipping companies elect into; it is mapped here as mixed because the page frames it as a combination of exemption from ordinary income tax plus a tonnage tax.

Qualifying entities: the page describes "Aksjeselskap og allmennaksjeselskap som driver rederivirksomhet" — private and public limited companies engaged in shipping activity — established under Norwegian law, as well as EØS-domiciled companies with limited Norwegian tax liability arising from shipping. A company must hold at least one qualifying asset ("minst én kvalifiserende eiendel").

How it works: companies inside the regime are "fritatt for skatteplikt på alminnelig inntekt" ("exempt from tax liability on ordinary income") and instead pay a tonnage tax (tonnasjeskatt) regardless of operating result. The page states the tonnage basis is rounded — "nettotonnasjen avrundes til nærmeste hele 1 000 tonn" ("net tonnage is rounded to the nearest whole 1,000 tonnes"), with finer rounding for smaller vessels. The tonnage tax may be reduced "med inntil 25 prosent" ("by up to 25 percent") for vessels meeting environmental requirements. Interest costs are deductible only in proportion to "forholdet mellom selskapets balanseførte finanskapital og totalkapital" ("the ratio between the company's recognised financial capital and total capital"). Where equity exceeds 70 percent of the balance-sheet total, the company must recognise income at a normrente (a norm interest rate published annually by the Ministry of Finance).

Vessel and chartering rules: qualifying vessels must be "skip i fart" (vessels in service of at least 100 gross registered tonnes with their own means of propulsion) or qualifying offshore/wind-farm vessels; bareboat "operasjonell leasing" out is capped at 40 percent of group tonnage and time-/voyage-charter tonnage at 90 percent non-EØS registration; an EØS-flag requirement with tonnage thresholds applies.

Binding commitments and deadlines: entry into the regime is binding for a minimum of 10 years. The page gives a tax-return deadline of "31. mai" (31 May). A breach (such as of the flag requirement) may be remedied within a two-month window, but a repeated breach within three years cannot be corrected; a sold qualifying vessel may be replaced within one year, creating a subsequent two-year holding requirement. All qualifying companies in a corporate group under one control structure must enter the regime simultaneously.

Administration and reporting: companies report through "temafeltet Rederibeskatning" (the "Shipping Taxation" theme field) and must document compliance with the requirements on request. No funding amounts, rates or NOK figures are presented on the page, so none are recorded in the front matter. The 31 May deadline recurs annually with no specific year anchored on the page, so no machine deadline date is set.