What is an enkeltpersonforetak?
Enkeltpersonforetak, abbreviated ENK, is a Norwegian sole proprietorship. The company is directly linked to the owner and does not constitute a separate legal entity.
This means great freedom, but also full personal liability for the company's obligations. If the business has debts, the owner is also liable for them with their private assets. The owner of an ENK is not an employee of their own company and does not pay themselves a salary. They use the profit generated through private withdrawals.
Who can establish an ENK in Norway?
As a rule you must:
conduct a real business activity aimed at making a profit,
have a Norwegian business address,
be at least 18 years old,
have a fødselsnummer or a D-nummer.
If you use a D-nummer, electronic registration may require prior identity verification at Skatteetaten.
Check the official ENK registration instructions on Altinn
How to start a sole proprietorship?
Most often this is done electronically via the Samordnet registermelding in Altinn.
After registering the company in Enhetsregisteret you receive an organisasjonsnummer, i.e. the company's organizational number.
The legal name of an enkeltpersonforetak must include the owner's surname. However, you may use an additional marketing name.
How much does it cost to establish an ENK in 2026?
Registration is no longer free.
In 2026 electronic registration of an ENK only in Enhetsregisteret costs 2181 NOK. Paper registration costs 2746 NOK.
If you at the same time register the business also in Foretaksregisteret, the electronic fee is 3883 NOK. For most sole proprietorships, entry in Foretaksregisteret is voluntary. The obligation currently applies, among others, to state-authorized accountants and auditors.
What taxes does the owner of an ENK pay?
There is no single rate such as “the company tax is X percent”.
The owner reports the business result as their personal income.
In 2026 the tax on alminnelig inntekt is 22% of net income after costs and deductions.
In addition there is the trygdeavgift, which for income from business activity in 2026 is 10.8% of personinntekt, and the progressive trinnskatt, whose rate increases with income.
You should therefore not simply add 22% and 10.8%, because the individual taxes have different calculation bases.
You pay tax in advance
The entrepreneur is personally responsible for setting aside money for tax.
Forskuddsskatt is normally paid four times a year:
15 March,
15 June,
15 September,
15 December.
Skatteetaten advises new entrepreneurs to consider setting aside about 40% of the expected profit in a separate tax account. The actual amount of tax, of course, depends on the individual situation.
When do you have to register for VAT?
If you sell goods or services subject to VAT and turnover exceeds 50 000 NOK in any 12-month period, you must register the company in Merverdiavgiftsregisteret.
Important: this does not mean 50 000 NOK in profit and it is not a limit calculated from January to December.
This refers to VAT-liable turnover over a 12-month period.
Check MVA rules at Skatteetaten
Sickness works differently than under a regular employment contract
This is one of the most important disadvantages of ENK.
A self-employed person is by default entitled to sykepenger from NAV from the 17th day of illness, at 80% of the benefit base.
You can purchase additional NAV insurance that improves protection, for example allowing benefits for the first 16 days or 100% of the base from day 17.
When does ENK make sense?
ENK is particularly practical when you start alone, do not need significant capital, the activity involves relatively little risk and above all you sell your own work or services.
Examples may include small IT services, photography, cleaning, consulting, some construction services or creative activities.
However, the larger the investments, loans, obligations, hiring and potential customer claims, the more seriously you should consider aksjeselskap (AS).
The biggest difference is simple:
ENK = You are personally liable.
AS = the company is a separate entity and the owner's liability is generally limited.
Don't set up an ENK just because your employer wants it
If in practice you work like a regular employee and the company tells you to set up an ENK just to issue invoices, it's worth being cautious.
Skatteetaten may assess that the relationship is actually an employment relationship.
In the assessment, consideration is given, among other things, to who bears the financial risk, who is responsible for the result of the work, whether you use your own equipment and whether you actually operate on your own account.
Is a sole proprietorship in Norway worth it?
It can be worthwhile, but not for everyone.
If you work independently, the start-up costs are small and the risk is limited, ENK is one of the simplest ways to start a business.
If, however, you plan large investments, hiring people, loans or rapid growth, it's worth comparing ENK with AS before registration.
The most important question is therefore not: "which form is cheaper?", but:
How much risk am I willing to take on personally?
Information checked: 25 September 2026.
Sources
Altinn – setting up and registering an enkeltpersonforetak.
Brønnøysundregistrene – registration fees 2026.
Skatteetaten – taxes, social security contribution, MVA and advance tax.
NAV – rights to sykepenger for the self-employed.
