Norway has approved a new income tax treaty with China aimed at preventing double taxation and tackling tax evasion. Signed in May 2023, the agreement will replace the 1986 treaty once ratified. 

RF Report

The Norwegian parliament (Storting) approved a new income tax treaty with China on 21 April 2026.

The agreement aims to prevent double taxation on income and curb tax evasion between Norway and China. Signed on 12 May 2023, it will replace the existing 1986 treaty once it enters into force.

It will take effect following the exchange of ratification instruments and will apply from 1 January of the year after it enters into force.

Earlier, Norway’s Cabinet approved the new 2025 China-Norway Income Tax Treaty on 31 October 2025.