Financial sector corporations, whose taxable income increased by 32 percent to NOK 59 billion, accounted for most of the increase.
Part of this increase is due to the statistics now including mutual funds. Non-financial sector corporations’ taxable income remained at NOK 193 billion.
Despite the increase in taxable corporate income, 59 percent of the corporations had negative income in 2015, which was a slightly higher proportion than in 2014.
Corporations depreciated their fixed assets by NOK 152 billion in 2015, which was slightly over 5 percent more than in 2014.
Ships made up most of the increase owing to shipping companies that opted to exit the special tax rules for limited shipping companies.
Fixed assets for the shipping companies that exited the special tax rules for limited shipping companies are included in the basis for depreciation.
The additional depreciation of purchase price of investments and improvements of passenger cars, tractors, machinery etc. fell slightly from 2014 and amounted to NOK 7.6 billion in 2015.
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