sj-svalbard-company-income-tax
Svalbard company income-tax scope and rate reference for 2026. Covers local office and management, nonresident business duration, property income, allocation between Svalbard and mainland activity, ordinary sixteen-percent taxation and the special twenty-two-percent profit band. Uses the enacted annual decision rather than a budget proposal and includes numerical examples showing how payroll and physical assets affect the higher-rate slice. Distinguishes companies from sole proprietors and employee residence. Filing guidance is included with scope limits. Formation, detailed deductions, international relief, withholding procedures and independent accountant review remain outstanding.
- License
- AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
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