Counties of Norway Counties of Norway Norway is divided into 18 administrative regions, called counties (singular , plural (Bokmål) / "fylke" (Nynorsk) from Old Norse: "fylki" from the word "folk"); until 1918, they were known as "amter". The counties form the first-level subdivisions of Norway and are further divided into 422 municipalities ("kommune", pl. "kommuner" / "kommunar"). The island territories of Svalbard and Jan Mayen are outside the county division and ruled directly at the national level. The capital Oslo is considered both a county and a municipality. In 2017 the government decided to abolish the current counties and to replace them with
Taxation in Norway to capital income (income shifting). In the 2006 tax reform, the income shifting problem was solved by reducing the top marginal tax rate on labour income and introducing a dividend and capital gains tax on return above the normal return of the capital invested (shareholder model). Company shareholders were exempt from dividend and capital gains tax (exemption method), whilst proprietorships and partnerships were taxed at similar principles as the shareholder model. Taxation in Norway Taxation in Norway is levied by the central government, the county municipality ("fylkeskommune") and the municipality ("kommune"). In 2012 the total tax revenue was 42.2% of