If you stay in Norway for up to 183 days during a 12-month period or up to 270 days during a 36-month period, you have limited tax liability and can claim the standard deduction. You are entitled to the standard deduction for each calender year as long as you do not stay in Norway for more than 90 days per year on average and for not more than 183 days in a 12-month period.
Some examples of deductions that do not apply if you claim the standard deduction:
- the deduction for travel between your housing in Norway and your permanent workplace (travel to/from work)
- interest on debt
- the deduction for commuting costs from a home abroad. If your employer covers the costs of board, lodging and home visits in connection with commuting from abroad, either directly or in the form of an allowance, you must choose whether you wish to be taxed in accordance with the net method or the gross method. The net method means that allowances from your employer for the coverage of board, lodging and home visits will not be included in your taxable income, only a surplus, if there is one. You cannot then claim the standard deduction in addition. The gross method means that all payments from your employer will be included in your gross taxable income. In such case, you can claim the standard deduction.
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 and self-employment/business activity is taxed in Norway. If you are married, at least 90 per cent of your and your spouse’s income must be liable to tax in Norway. If at least 90 per cent of all your income is liable to tax in Norway, you may also be entitled to a deduction for interest on debt.