The official lists of how much individuals are paying in taxes in Norway was made publicly available this week.

But attention has focused on the 2018 tax bills, or lack thereof, for the country's two richest shipping moguls.

John Fredriksen and Torstein Hagen are not paying income tax in Norway. Fredriksen, with a calculated wealth of NOK 114bn ($13.3bn) is a Cypriot citizen. Hagen, a Switzerland resident and the owner of Viking Cruises, is worth a calculated NOK 60bn but does not pay tax to Norway either.

The lists made publicly available in Norway show that the domestically based owners are paying substantially sums of money in taxes.

The chairman of Leif Hoegh & Co, Leif Oveson Hoegh, last year paid in NOK 24m.

He was beaten by JB Uglands' Grimstad-based Johan Benad Ugland, who paid NOK 55m.

Of the younger owners, 32-year-old Knut Nikolai Ugland stands out. Last year, the owner of JJ Ugland Group paid NOK 25m in taxes.

A high profile shipping executive, Robert Hvide MacLeod, paid NOK 4m in tax last year, on net income of NOK 14m.

MacLeod is chief executive of Fredriksen-controlled Frontline and is based at the Seatankers office at Aker Brygge.

Another Oslo-based executive, Sigurd Thorvildsen, has made a remarkable career in the Anders Wilhelmsen Group. He is now one of Norway’s best paid shipping executives, paying NOK 34m in taxes.