Noen temasider og kalkulatorer for hjelp med skattemeldingen (selvangivelsen) viser regelverk og satser for 2016. Innholdet vil være oppdatert med 2017-satser og regelverk før skattemeldingen for 2017 åpner i april.

Who is considered resident on Svalbard for tax purposes?

Tax liability based on residence - establishment

Everyone who is resident on Svalbard must pay tax to Svalbard on all their capital and income. You are considered to be resident for tax purposes when you have taken up permanent residence on Svalbard. People who have been resident on Svalbard for at least 12 months are considered to be resident from the start of their residence. ‘Permanent residence’ means that a true residential affiliation to Svalbard is established. Short periods of absence in the form of work-related travel or holiday are not considered to interrupt the period of residence on Svalbard.  Whether or not a true residential affiliation has been established must be determined through a specific assessment in each individual case.

In practice, tax liability based on residence will mean that incomes such as interest on bank deposits, profits from sales of shares, etc., share dividends, net profit from the letting of real property on Svalbard will be taxable on Svalbard.

You will be entitled to deductions for interest on debt, losses on the realisation of shares, etc., net deficits in connection with the letting of real property on Svalbard, among other things. As a general rule, the same deduction rules as those laid down in the Tax Act will apply, but with a number of exceptions; see Chapter 3 of the Svalbard Tax Act.

A deficit can arise if the deductions exceed the incomes. Such deficits can be carried forward and offset against future income which is taxed on Svalbard, but not against salary income. Deficits which arise on Svalbard cannot be transferred to the mainland.

Salary income is subject to gross taxation and taxed via the PAYE scheme.

Even if you are liable to pay tax to Svalbard based on residence, you will not be liable to pay tax to Svalbard for:

- salary and other remuneration for work performed away from Svalbard, and

- income from commercial activity carried on away from Svalbard

if it can be substantiated that the income is taxable in Norway or another state.

Capital and income from real property situated away from Svalbard is not taxable to Svalbard.

Tax liability based on residence – moving to Svalbard from a third country

If you move to Svalbard directly from a country other than Norway, you will only have a limited liability to pay tax to Svalbard during the first five years.  You will become liable to pay tax to Svalbard on accrued salary/business income and National Insurance benefits, etc. which you receive on Svalbard. You will also be liable to pay tax to Svalbard on income from real property on Svalbard that you own.

Limited tax liability to Svalbard during the first five years is subject to the condition that you have not been liable to pay tax to Norway/Svalbard as a result of residence during the previous ten years prior to moving to Svalbard, or received income from business and/or have real property on Svalbard.

See also the section entitled “Tax and salary deductions (the PAYE scheme)”

Tax liability based on residence - Cessation

Liability to pay tax to Svalbard based on residence will lapse with effect from the income year in which you cease to be resident on Svalbard for more than 183 days in any 12-month period. When calculating the number of days, you should include all calendar days or parts thereof on which you are not resident on Svalbard. Periods of residence away from Svalbard need not be continuous.

The reason why you are resident away from Svalbard is generally of no significance. Periods of residence away from Svalbard due to assignments, work or holiday should therefore be included when calculating the number of days. 

In cases where essential medical treatment or other similar compelling reasons mean that you must be resident away from Svalbard for more than 183 days, the Svalbard tax office may decide that you should still be considered as being resident on Svalbard following an overall assessment of your residential affiliation. This exception is practised very strictly.

Under the current regulations, the liability to pay tax to Svalbard will cease either on 1 January of the year in which you emigrated or 1 January of the year after that in which you emigrated, depending on which year you were resident away from Svalbard for more than 183 days in any 12-month period.

The date of cessation of the residential tax liability may therefore be important for the tax liability of individual taxpayers. Pension received for the year of emigration will be taxable to the mainland or to Svalbard in its entirety, depending on whether the liability to pay tax to Svalbard based on residence ceases during the year of emigration or the year after emigration. Similarly, all capital income, capital gains and losses, and deductions for interest on debt, etc. will be taxable either to the mainland or to Svalbard in their entirety.

In order for salary earned on Svalbard to be taxable to Svalbard, either a tax liability based on residence or limited tax liability to Svalbard will be required. If the tax liability based on residence ceases on 1 January of the year of emigration, salary earned prior to emigration may be subject to limited tax liability to Svalbard. Each individual period of residence relating to the employment must then last at least 30 consecutive days.

Example:

Option 1

Calculation - Periods of residence away from Svalbard

 

 from and including

to and including

2011

 2012

Autumn holiday

10.09.11

19.09.11

10 days

 

Work-related travel

 03.10.11

05.10.2011

3 days

 

Christmas holiday

15.12.2011

10.01.12

17 days

10 days

Work-related travel

13.02.12

16.02.12

 

4 days

On sick leave

30.03.12

10.04.12

 

12 days

Summer holiday

01.06.12

30.06.12

 

30 days

Total

 

 

30 days

56 days

Mainland

01.09.12

31.12.12

 

122 days

Stays away from

Svalbard in 2012

 

 

 

178 days

 

Liability to pay tax to Svalbard based on residence will cease from 1 January 2013 inclusive because the period of residence away from Svalbard in any 12-month period will not pass 183 days until 5 January 2013.

Liability to pay tax to Svalbard based on residence will therefore cease on 1 January 2013, even though emigration has already taken place on 1 September 2012. One of the consequences of this is that any pension received during the period from 1 September through to the end of the 2012 income year will be taxable to Svalbard. Similarly, all capital income, capital gains and losses, as well as deductions for interest on debt, etc. during the same income year should be included in connection with taxation on Svalbard. Salary earned on the mainland after emigrating from Svalbard is taxable on the mainland.

Option 2 

Calculation - Periods of residence away from Svalbard

 

 from and including

to and including

2011

 2012

Autumn holiday

10.09.11

19.09.11

10 days

 

Work-related travel

 03.10.11

05.10.11

3 days

 

Christmas holiday

15.12.11

10.01.12

17 days

10 days

Work-related travel

13.02.12

16.02.12

 

4 days

On sick leave

30.03.12

10.04.12

 

12 days

Summer holiday

01.06.2012

30.06.2012

 

30 days

Total

 

 

30 days

56 days

Mainland

01.08.12

31.12.12

 

153 days

Periods of residence away from

Svalbard in 2012

 

 

 

209 days

 

Liability to pay tax to Svalbard based on residence will cease from 1 January 2012 inclusive because the period of residence away from Svalbard in any 12-month period will pass 183 days on 5 December 2012.

Liability to pay tax to Svalbard based on residence will therefore cease on 1 January 2012, even though emigration will not take place until 1 August 2012. One of the consequences of this is that pension received during 2012 (including pension received prior to emigration) will be taxable to the mainland. Similarly, all capital income, all capital gains and losses, as well as deductions for interest on debt, etc. will be taxable to the mainland.

From 1 January 2012, the taxpayer will have limited liability with respect to Svalbard. Salary earned during continuous periods of residence on Svalbard lasting longer than 30 days will then be taxable to Svalbard. If the requirement for 30 days’ continuous residence is not met, the salary for such periods will be taxable to the mainland during the year of emigration. Salary earned on the mainland will be taxed on the mainland.