The obligation to pay tax in Norway follows from Norwegian tax rules. Norway’s right to require you to pay tax may be limited by a tax treaty between Norway and your home country.
If you work in Norway for a Norwegian employer, you must always pay tax in Norway on all pay you receive for this work.
The extent of the obligation to pay tax depends on how long you stay in Norway during a 12-month period or a 36-month period. In explanations of the obligation to pay tax, you will encounter the two terms ‘limited tax liability’ and ‘tax resident’.
Limited tax liability
If you stay in Norway for one or more periods not exceeding
- 183 days during a 12-month period, or
- 270 days in total during a period of 36 months
you are only liable to tax in Norway on pay from your Norwegian employer for work carried out in Norway.
If you stay in Norway for more than 183 days during a 12-month period or for more than 270 days during a 36-month period, you will be liable to tax in Norway on all your capital and income pursuant to Norwegian tax rules. You are then ‘tax resident’ in Norway. You first become tax resident in Norway from the income year in which your stay exceeds 183 or 270 days. If you come to Norway in October one year and stay until June the year after, you have ‘limited tax liability’ in the first year and are ‘tax resident’ the following year.
Tax liability to both Norway and your home country
Income on which you are liable to tax in Norway may also be taxable in your home country. In order to avoid double taxation of the same income or capital, Norway has entered into tax treaties with many other countries. Information about whether there is a tax treaty between Norway and your home country and its significance to your liability to pay tax in Norway is available from the tax office. Your home country’s tax authorities can also provide you with information about the tax treaty.
If you are ‘tax resident’ in Norway pursuant to both Norwegian tax rules and the tax treaty, you will in principle pay tax in Norway on all the capital and income you have.
If you are ‘tax resident’ in Norway pursuant to the Norwegian tax rules, but ‘tax resident’ in your home country pursuant to the tax treaty, you will be liable to tax in Norway on pay from your Norwegian employer for work performed in Norway.