Tax liability for foreign employees with a foreign employer
Foreign employees who work in Norway will generally be liable to pay tax on salary income that they earn in the country. The tax treaties between Norway and other countries may limit your liability to pay tax in Norway
See the tax treaties that Norway has established with other countries.
You must pay tax in Norway if you are covered by one of the following categories:
- You stay in Norway for more than 183 days over a twelve-month period.
- Your employer has a permanent establishment in Norway.
- You are hired out to an enterprise in Norway.
- You are working for an enterprise in Norway.
You probably won't have to pay tax in Norway if you fulfil all of the following conditions:
- You stay in Norway for less than 184 days over a twelve-month period.
- You haven't worked at a permanent establishment that your employer has set up in Norway.
- You aren't hired out to an enterprise in Norway.
If you believe that your salary isn't liable for tax in Norway, you should include this in your tax return.