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 11 June 2026.
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
Promote tomorrow's companies
It is harder to raise risk capital in Norway compared to other Nordic and European countries. Access to risk capital is critical for the success of technology companies and startups. Public and private capital should be able to invest in unlisted companies, while the tax policies should encourage more investments in startups and incentivize talents to go into startups.
Don’t tax seeds as if it was crops
NAST believes that all subjects to tax should have the ability to pay their taxes without it having significant negative repercussions. NAST is sceptic to all taxes on operating funds and shares invested in commercial activities without regards to income or loss. Tax should rather be based on profit and realized gains.
Ensure predictability
Our tax system needs to be predictable. The people who choose to live their lives in Norway, and to invest their assets here, need to know what their predicted disposable income or gains on invested assets will be to plan their financial future. Rapid changes in the tax rules also creates loopholes and leeway for adaptations that reduce the total tax level over time. NAST believes in a tax agreement that can remain for at least 10 years.
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 exemptions and subjective assessments to a minimum. It should not be necessary to hire council to understand what to do.
Improve Norway’s competitiveness
It should not be a disadvantage to scale from Norway, compared to other countries. We need to be as forward leaning as similar countries.
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 (37,84%)
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
The wealth tax needs to change so it does not affect startups and scaleups. This means removing wealth tax on operating assets and shares completely.
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
Make it possible for existing shareholders to invest more than once in a company