Tax residence upon moving to Norway

The rules concerning tax residence upon moving to Norway apply to you who have not previously been resident in Norway. The rules also apply to you who have been resident in Norway before, if your previous emigration has been approved for tax purposes.

If you stay in Norway for more than 183 days during a twelve-month period, you will become tax resident in Norway. The same applies if you stay in Norway for more than 270 days during a thirty six-month period. All whole or part calendar days in Norway are included in the calculation of the number of days.

If you stay in Norway for more than 183 days during the year in which you move to Norway, you will be deemed tax resident from your first day in Norway. If the 183 days are split between two income years, you will become tax resident from 1 January of the second year. (You will have limited tax liability in the year before. This means you are only liable to tax on certain income linked to Norway.)

If you stay in Norway for more than 270 days during a thirty six-month period, you will be deemed tax resident from 1 January of the year in which the stay exceeds 270 days. (You will have limited tax liability in the preceding year(s).)

You can stay an average of 90 days per year in Norway without becoming tax resident in Norway.

Example
Johan is a pensioner and emigrated to France in 2003. He stays in Norway every summer and every Christmas. If Johan stays in Norway for more than 270 days over a period of 36 months, i.e. more than three months per year on average, he will become tax resident in Norway. He will then be liable to pay tax in Norway and be obliged to submit a tax return. Tax residence can only cease in accordance with the rules that are described below.

If you are tax resident in Norway pursuant to Norwegian internal law, you are in principle liable to tax in Norway for all your capital and income, regardless of whether it is located or earned in Norway or abroad. Norway's right to levy tax may be limited by the provisions of a tax treaty with another country.