New Tax Treaty between China and Norway has Entered into Force

China's State Administration of Taxation has announced that the new income tax treaty between China and Norway entered into force on 16 June 2026. The treaty, signed 12 May 2023, replaces the 1986 tax treaty between the two countries.

Taxes Covered

The treaty covers Chinese individual income tax and enterprise income tax and covers the following Norwegian taxes:

• National tax on income;
• County municipal tax on income;
• Municipal tax on income;
• National tax relating to income from the explo…