Everyone who is considered to be resident on Svalbard for tax purposes must submit a tax return. From the income year 2016, the submission exemption arrangement applies to Svalbard as well as the mainland.
The tax return can be submitted electronically or sent to Skatteetaten, Postboks 4305, 8608 Mo i Rana before the end of April of the year after the income year.
Businesses must submit their tax return and associated attachments electronically by 31 May.
Form for calculating general income for sole proprietorships
If you are temporarily resident, i.e. you are resident on Svalbard for at least 30 consecutive days but for less than a year, and run a business on Svalbard, you must declare your Svalbard income in your tax return.
If you are temporarily resident on Svalbard, i.e. you are resident for at least 30 days but less than a year, and have income in the form of a salary, etc. which is taxed via the PAYE scheme, you do not need to submit a tax return to Svalbard, but you must submit a tax return to your mainland municipality.
People who move to Svalbard directly from a country other than Norway only have limited tax liability to Svalbard during the first five years. This group need not submit a tax return. However, the tax office may require certain individuals to submit a tax return.