Tax for self-employed persons (owners of sole proprietorships) in Norway

As a self-employed person (owner of a sole proprietorship) you are liable to tax in Norway if you are engaged in business activities through a permanent establishment in Norway. The rules apply given certain circumstances and the period of time you are conducting business in Norway.When do you become liable to tax in Norway?

Permanent establishment

Only the income that is related to the permanent establishment is liable to tax in Norway. You will only be granted a deduction for costs relating to business activities in Norway. The income is taxed pursuant to Norwegian rules. This means, among other things, that you must calculate personal income from the income that is liable to tax in Norway. How to fill in your tax return

Free professions without permanent establishment

If, for example, you are a doctor, auditor, engineer or consultant (so-called free professions), you may also be liable to tax in Norway when you have stayed here for more than 183 days during a 12-month period. This applies irrespective of whether you have a permanent establishment.

Business activities on the Norwegian continental shelf

In principle, you are also liable to tax in Norway when you are engaged in business activities on the Norwegian continental shelf. The tax treaties contain various rules that limit tax liability.