Norway has refrained from requesting exemptions since 2017.
Tax treatment of official development assistance
Norway
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Key ODA figures
USD 3.5 billion
Bilateral ODA (2021)
30.5%
Share of bilateral ODA country programmable (2021)
USD 36.9 million
ODA to DRM (2021 disbursements)*
*Data from OECD Development Co-operation Profiles and OECD Creditor Reporting System.
Policy on Tax Exemptions on ODA
Exemptions never/rarely requested
Planned or Previous Reviews
Most recent review: 2021
The previous review resulted in Norway refraining from requesting exemptions since 2017, there is no plan to review this policy again.
Legal Instruments
Not applicable – exemptions no longer requested.
Further Information
- Bilateral ODA is the volume of development assistance provided to developing countries in the last year in which data are available. Country programmable aid is the portion of bilateral aid that is programmed for individual countries or regions, and is a closer proxy of aid that is likely to be affected by any tax exemptions on ODA. The level of ODA to domestic resource mobilisation (DRM) is the amount of ODA that is recorded as supporting DRM in developing countries.
Further insight in other countries
Read more about Tax treatment ODA
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