The Government presented the state budget for 2016 yesterday. As for corporate taxation, the Government is proposing to reduce the corporate tax rate from 27 to 25 per cent. Further, they signalize a tax reform that reduces the corporate tax rate to 22 per cent by 2018.
There are also good news for data centers: The Government proposes an energy tax reduction for large datacenters, from NOK 0,1365/kWh to NOK 0,0048/kWh. This means that large datacenters will pay the same reduced rate as other energy intensive industries. The new rate corresponds to about EUR 0,51/MWh. It will apply to datacenters requiring 5MW or more and take effect from Jan 1st, 2016.