Which municipality does the tax have to be paid to?
The tax must be paid to the municipality in which you are resident for tax purposes as of 1 November in the year before the income year.If you have moved to Norway after this date, the tax must be paid to the municipality in which you were first registered as resident when you arrived in the country.
Deduction for added expenses
Commuters are entitled to a deduction for their added expenses for board and lodging in connection with stays at their place of work and for home visits.
Knut (23) is from Tromsø, but works in Mo i Rana. He therefore rents a bedsit in Mo i Rana, but often visits his parents at his home address.
The tax office in Rana has decided that Knut's residence for tax purposes is his parents' home in Tromsø. Knut is therefore entitled to a deduction for the added expenses he incurs as a result of staying away from home. He has to pay tax to the municipality at his home address.
Stian moved from Trondheim to Narvik on 15 December 2004. He kept his old apartment in Trondheim, but did not go there often enough to be considered a commuter. His residence for tax purposes was then Narvik, and he was not entitled to a deduction for added expenses as a result of staying away from home. However, because he moved after 1 November 2004, he also paid tax to Trondheim in 2005.