Once in force, the 2023 treaty will replace the existing 1986 China–Norway income and capital tax treaty. 

Norway’s Cabinet has approved the new 2025 China-Norway Income Tax Treaty through Bill No. Prop. 6 S (2025–2026) on 31 October 2025.

The agreement aims to prevent double taxation on income and curb tax evasion between Norway and China.

The bill, which seeks parliamentary consent for ratification, has been submitted to Norway’s Parliament for consideration.

Once in force, the 2023 treaty will replace the existing 1986 China–Norway income and capital tax treaty.