# Avganger - Leaving Norway

> Interactive calculator at leavingnorway.com that shows a Norwegian founder how much of their company's profit they would actually keep after tax in 22 places - and what they keep by staying in Norway.

The site renders a "departures board" from Oslofjorden. Enter yearly company profit, toggle solo vs. couple ownership, and each destination row shows the effective tax rate, the amount kept, the yearly delta versus Norway, the entry route (visa, permit, deposit), and a flight-style status: BOARDING, LAST CALL, DELAYED, TURN BACK, or CANCELLED. Results are shareable via URL query parameters (p = profit, c = couple, to = destination, v = verdict, r = reason).

## Pages

- [Calculator](https://leavingnorway.com/): Interactive departures board comparing take-home pay for a Norwegian AS owner across 21 destinations plus Oslo

## Methodology

- Same founder everywhere: owns 100% of one AS (Norwegian limited company), the company moves with them, and the full profit is paid out as dividends every year (no salary).
- Norway baseline: 22% corporate tax, then 37.84% personal tax on dividends above the shielding deduction (kr 500k assumed paid-in equity per owner, 3.6% shielding rate).
- Norway exit tax (utflyttingsskatt): 37.84% of latent share gains above kr 3M per owner for exits after March 2024. Due within 12 years, waived only if you move back. Not included in the board rows.
- Not included: wealth tax, cost of living, and individual circumstances.
- Rates as of October 2026; currencies at approximate early-October rates. Simplified simulation - not tax advice. Moving tax residency means genuinely moving your centre of life; keeping a home "at your disposal" in Norway can keep you tax-resident.

## Destinations

Each entry lists the tax components used and the entry route.

- Dubai, UAE: 9% corporate tax above AED 375k (0% below via Small Business Relief through 2029), 0% personal income tax, 0% on dividends. Entry: free-zone company + investor visa, ~kr 60-85k first year.
- Doha, Qatar: 10% flat corporate tax, 0% personal income tax and dividends. Entry: free-zone/onshore setup + residence permit.
- Singapore: 17% corporate tax with startup exemptions (75% off first S$100k, 50% off next), 0% on dividends and capital gains. Entry: EntrePass or Employment Pass + Pte Ltd.
- Andorra: 10% corporate tax, dividends from own company exempt for residents. Entry: active residency, €50k non-refundable fee since 2026, 183+ days required.
- Sofia, Bulgaria: 10% corporate tax + 5% dividend tax. Entry: EEA relocation, no visa.
- Zug, Switzerland: ~11.9% corporate tax in Zug, partial dividend taxation (~12% effective). Entry: B permit + AG/GmbH.
- Asunción, Paraguay: 10% corporate tax + 8% dividends, territorial system. Entry: cheap temporary-to-permanent residency.
- Limassol, Cyprus: 15% corporate tax since January 2026, non-dom gives 0% defence contribution on dividends for 17 years (only ~2.65% GESY health levy). Entry: EEA relocation + non-dom registration.
- Tbilisi, Georgia: 15% corporate tax only on distributed profit (Estonian model) + 5% dividends. Entry: Norwegians get 1 year visa-free.
- Tallinn, Estonia: 0% corporate tax on retained profit, 22% on distribution. Entry: EEA relocation (e-residency alone is not residency).
- Monaco: 0% personal income tax for Norwegians, but 25% corporate tax if >25% of revenue is foreign. Entry: ~€500k bank deposit + rent.
- Longyearbyen, Svalbard (Norway): still 22% corporate tax, but dividends taxed at 16% flat with no 1.72 uprating - Norway's own arctic loophole. Entry: just move, no visa.
- Austin, Texas, USA: 21% federal corporate tax, 0% Texas income tax, ~19% on qualified dividends + NIIT. Entry: E-2 treaty investor visa, ~$100k+ invested.
- Buenos Aires, Argentina: tiered 25-35% corporate tax (~30%) + 7% dividends. Entry: $350k citizenship-by-investment program (not yet accepting applications).
- Lisbon, Portugal: 20% corporate tax since 2025, 28% flat on dividends. NHR regime closed to ordinary founders. Entry: EEA relocation.
- San Francisco, USA: 21% federal + 8.84% California franchise tax + ~30% effective on dividends. Entry: E-2 visa.
- Berlin, Germany: ~30% combined corporate tax + 26.4% Abgeltungsteuer on dividends. Entry: EEA relocation.
- London, UK: 25% corporate tax + up to 39.35% on dividends; non-dom regime abolished 2025. Entry: Innovator Founder visa.
- Marbella, Spain: 25% corporate tax + up to 30% dividends - but marked CANCELLED on the board: keeping a Norwegian home ("the hytte") at your disposal lets Skatteetaten keep you tax-resident.
- Tokyo, Japan: ~22-34% effective SME corporate tax plus aggregate dividend taxation up to ~55% marginal - can out-tax Norway. Entry: Business Manager visa, ¥30M capital + one local hire.
- Copenhagen, Denmark: 22% corporate tax + 27%/42% stock income tax - the board's TURN BACK row; worse than Norway. Entry: EEA relocation.
- Oslo, Norway (baseline): ~51% effective on full payout (22% corporate + 37.84% dividend above shielding), plus wealth tax and the exit tax on departure.

## Primary sources

- [Skatteetaten - Corporate tax](https://www.skatteetaten.no/en/business-and-organisation/reporting-and-industries/limited-companies/corporate-tax/)
- [Skatteetaten - Dividend tax & the 1.72 factor](https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/shares-and-securities/tax-on-dividends/)
- [Skatteetaten - Shielding deduction](https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/shares-and-securities/shielding-deduction/)
- [Skatteetaten - Exit tax (utflyttingsskatt)](https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/shares-and-securities/exit-tax/)
- [Skatteetaten - Moving abroad & the available-home rule](https://www.skatteetaten.no/en/person/national-registry/moving/moving-abroad/)
- [PwC Tax Summaries](https://taxsummaries.pwc.com/): per-country corporate and dividend tax rates used for the destinations