Tax for growth
We are all about paying our taxes. When we say change the tax rules, what we want is for our tax system to encourage growth. As it is now, growth companies are slowed down or staggered due to taxes that often do not make sense.
In 2026, NAST is advising the Norwegian tax commission. The commission will publish their suggestions 1 July 2026, and then Stortinget will decide on a potential new tax reform in the spring of 2027.
NAST has six principles for policy, that our suggested actions are based on. The suggestions and principles were decided at the general assembly 13 November 2025.
Read about PortalOne and how they stopped hiring in Norway due to tax.
Read about Photoncycle and what it means to raise money with wealth tax.
Read AiBA founder’s plea for politicians to cheer on founders and innovation.
Gelato founder Henrik Müller Hansen paid 500 million NOK to move to Sweden.
Our principles for policy
Improve Norwegian competitiveness
There are several factors working in our favor: We have great natural resources, the overall level of trust in government is high, we have a strong welfare state and an independent justice system. Meanwhile, the level of competition globally is high, and tech companies are particularly exposed when competing for talent, capital and customers.
Our tax policies should encourage global growth, and ensure that it happens from Norway.
Promote tomorrow's companies
In 2025, 32 billion NOK was invested in Swedish tech startups, while their Norwegian counterparts recieved 9,6 billion NOK. This is not a fluke. We are dependent on more early stage risk capital in Norway. Today, foreign investors will come in and take ownership of promising companies – it has happened with 1X, Ardoq, and AutoStore. We need to attract investors with the knowledge, resources and network needed to grow global players.
Both public capital, private pension funds and other private capital should be encouraged to invest in unlisted companies.
Don’t tax seeds as if it was crops
Taxes should be due when gains are realized or stocks are sold with profit. Taxing funds that are tied up and illiquid hinders growth and motivation.
Ensure predictability
Our tax system needs to be predictable. Rapid changes to it creates loopholes and unclarity. We are firm believers in a tax settlement across party lines that ensures stability for the foreseeable future.
Avoid loss of efficiency
All taxes lead to some loss of efficiency. Taxing income reduce employment, while taxing companies make it less attractive to invest. A founding principle to our tax system should be for the taxes to increase efficiency, not hinder it.
Keep it simple
Our tax system should be easy to understand for individuals and easy to manage for the government. Keep exceptions and subjective assessments to a minimum. It should not be necessary to hire council to understand what to do.
NAST tax policy suggestions
Introduce a more ambitious option scheme
Increase the option scheme for startups and scaleups to include unlisted companies with up to 1000 employees and 10 BNOK in total assets
Increase the cap on options for a company to a combined market value of 500 MNOK
Increase the individual value limit to 20 MNOK
Increase the share of stocks you can own to 25%, independently of previous years
Change the exit tax to keep international talent
Make an exemption for foreign talent working in Norwegian companies for less than 10 years
Match the tax on dividends (also when tax was deferred) to the national tax rate on gains and dividends (38%). This would prevent the possibility of being taxed more than 100% where the local tax rate comes on top of today’s rate (70%)
Adjust the exit tax for value changes after relocation to prevent unrealized gains from taxation
Make the exit tax on unlisted shares payable only upon tax realization or listing, and remove the 12-year rule
Make an exemption for foreign pension savings
Ensure wealth taxes to not affect startups
Refrain from taxing unrealized gains
Make it more attractive for individuals to invest in startups and scaleups
Expand and simplify today’s tax incentives for individuals in line with the SEIS and EIS schemes in the UK
introduce 50% tax relief for investments in startups for up to NOK 2 million per year
introduce 30% tax relief for investments in scaleups for up to NOK 10 million per year