When do you become liable to tax in Norway?

Your tax residence status determines if you have limited tax liability to Norway or if you are liable to tax as resident in Norway.

Check what set of rules apply to you.

Please note that certain rules depend on whether you are only liable to tax on income earned from a Norwegian employer in Norway (limited tax liability) or whether you are liable to tax pursuant to the same rules as those who are resident in Norway. 

When do you become liable to tax in Norway?

The extent of the tax liability depends on how long you stay in Norway during a 12-month period or a 36-month period. This determines which deductions you are entitled to an how much tax you are to pay in Norway. In explanations of the tax liability, you will encounter the two terms "limited tax liability" and "tax resident".

Limited tax liability

You have limited tax liability to Norway if you stay in Norway for one or more periods not exceeding: 183 days during a 12-month period, or 270 days during a 36-month period. All full days or part days when you are present in Norway are included in the calculation.

This means that you are only liable to tax for certain income and assets relating to Norway. This applies to, for example, pay for work carried out in Norway, income from business activities carried out in Norway and assets in Norway and income from property in Norway.

You also have limited tax liability to Norway if you work or engage in business activities on the Norwegian continental shelf. 

The tax liability may be limited as a result of the provisions of tax treaties Norway has signed with other countries. 

If you are resident in another EU/EEA country and have limited tax liability to Norway, you can be granted an extended right to deductions if at least 90 per cent of your income from employment, pension, disability benefits or business activities is taxed in Norway. See Extended right to deductions for persons from EU/EEA countries

Tax resident

You are a tax resident in Norway if you stay in Norway for more than 183 days during a 12-month period, or more than 270 days during a 36-month period. You will become tax resident from the income year when your stay exceeds 183 or 270 days during a period of 12 or 36 months, respectively.

When you are tax resident in Norway, you are liable to tax in Norway on all income and capital, regardless of whether it has been earned or is located in Norway or abroad. You must declare all your income and assets on your tax return.

The tax liability may be limited as a result of the provisions of tax treaties Norway has signed with other countries.

More information on wether you are liable to tax as resident in Norway:

Avoidance of double taxation

If you have limited tax liability to Norway, it is the responsibility of the tax authorities of your home country to ensure that income liable to tax in Norway is not subject to double taxation.

If you are tax resident in Norway pursuant to Norwegian domestic law, but resident in your home country pursuant to the tax treaty, it is the responsibility of the tax authorities of your home country to ensure that income liable to tax in Norway is not subject to double taxation. If you are resident in Norway both pursuant to Norwegian domestic law and the tax treaty, it is the responsibility of the Norwegian tax authorities to ensure that income that can be taxed abroad pursuant to a tax treaty is not subject to double taxation.

National Insurance contributions

In principle, you are covered by the Norwegian National Insurance scheme when you work in Norway. Employees must pay Norwegian National Insurance contributions of 8.2 per cent of the income earned in Norway. Self-employed persons must pay Norwegian National Insurance contributions of 11.4 per cent of their estimated personal income. If you earn NOK 49,650 or less pr year National Insurance contributions is not calculated.

As a rule, employees and self-employed persons on the Norwegian part of the continental shelf are obliged to be members of the National Insurance scheme in the same way as onshore employees/self-employed persons in Norway.

Persons who are not members of the National Insurance scheme must document this. If you are an EEA citizen and a member of another EEA country’s national insurance scheme, you must submit form A1 issued by the national insurance authorities in your home country. Such documentation must be verified by the Norwegian national insurance authorities (NAV ). If you are a member of a national insurance scheme in your home country under a national insurance agreement between Norway and your home country, you must submit similar documentation for NAV, which must verify the form/documentation. You can also submit confirmation from NAV that you are not a member.

If you have previously submitted A1 or similar documentation to NAV or the Norwegian Tax Administration, you must state this in item 5.0 (Additional information).

You will find more information about National Insurance in Norway at nav.no.