How is the obligation to pay tax to Norway assessed?

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Employees who, over one or more periods, are resident in Norway for more than 183 days during a twelve-month period will be deemed to be resident in Norway for tax purposes. The same applies to employees who, over one or more periods, are resident in Norway for more than 270 days during a thirty six-month period. The employee will be considered to be resident for tax purposes with effect from 1 January of the income year in which the residence in Norway exceeds the number of days referred to above. If the days (more than 183 days) during a twelve-month period fall within a calendar year, the employee will be deemed to be resident from the first day of residence. An employee who is resident for tax purposes will normally be liable to pay tax to Norway on all their income and wealth, regardless of whether the work is performed in Norway or abroad.

A person who is not resident for tax purposes in Norway will be liable to pay tax to Norway on salary, etc. for work performed in service in Norway during shorter periods of residence in the country. This also applies to salary, etc. to persons who are hired labour.

Limitations on the tax liability may follow from tax treaties with other countries. See the overview of all tax treaties between Norway and other states.

You will find the tax liability assessment in the Tax ABC under the topic “International – residence for tax purposes”, and at Nordic Etax.

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