Foreign artists and sportspersons

Here, you’ll find information about foreign artists and sportspersons who are taxed under the Foreign Artists Tax Act, and what you must do to pay artist tax to Norway.

Special circumstances for artist tax

  • The rate for artist tax is determined annually by the Storting and is currently 15 percent.
  • According to the Foreign Artists Tax Act, artist tax must be deducted regardless of the size of the fees/income.
  • Tax calculation and payment of artist tax differs from ordinary taxation.
  • The deduction rules are not the same as for ordinary taxation. The rates for deduction are also determined annually. 
  • An artist/sportsperson who is only liable to pay tax under the Foreign Artists Tax Act does not have to apply for a D number or a tax deduction card and is not obligated to submit an ordinary tax return. He/she will not receive an ordinary tax assessment, but can request a confirmation of paid artist tax.
  • The tax basis under the Foreign Artists Tax Act is the artist’s gross income for the performance in Norway.
  • Gross income should not be reported in the A-melding and does not constitute the basis for national insurance contributions.
  • Declarants must, on their own accord, submit the form "Information on artist(s) from event organiser/hirer-out of venue" (RF-1091).
  • The notification (RF-1091) must be submitted to the Tax Administration three weeks before the foreign artist/sportsperson is to perform or attend an event. If the Tax Administration has not been notified three weeks prior to the event, a notification must be submitted as soon as possible. This applies even if the deadline has expired or the event has passed.
  • The declarant must submit "Notification of artist tax deduction" (RF-1092).

You can find more information in the items below.

Artist tax applies to the following groups

Foreign artists and sportspersons who attend events or perform as artists in Norway must pay tax under the Foreign Artists Tax Act, unless they are resident for tax purposes in Norway. The term "artist" also includes persons who receive remunerations for performances with a religious, political, social or charitable content.


Artist include persons who are musicians, dancers, conductors, actors with stage performances (theatre), film actors and circus artists.

Administrative/technical personnel or support staff are not liable to pay tax under the Foreign Artists Tax Act.  Examples can be “road crew”, riggers, camera operators, film instructors, choreographers and directors.


Sportspersons include persons who are football players, hockey players, handball players, basketball players, cross-country skiers, biathletes, alpine skiers, ski jumpers, combined, skaters, snowboarders, equestrians, motor sport persons, sailors, billiard players and chess and bridge players in tournaments.

Artists/sportspersons who are resident in an EU/EEA country and who are not resident for tax purposes in Norway can nevertheless claim to be taxed under the rules of the Tax Act after the end of the income year.

When a foreign artist/sportsperson is resident for tax purposes in Norway

Artists/sportspersons who are resident for tax purposes in Norway are taxed under the Tax Act.

If the artist stays in Norway for more than 183 days during a 12-month period, or more than 270 days during a 36-month period, the artist becomes resident for tax purposes in Norway and must be taxed under the Taxation Act from and including the year before the year that the person has become resident for tax purposes.

When an artist becomes resident for tax purposes, artist tax that’s been deducted according to the Foreign Artists Tax Act will be converted to withholding tax or advance tax, depending on whether the artist is a self-employed person or an employee. For artists that are liable to pay tax under the Taxation Act the ordinary rules for submitting a tax return apply.

Reporting obligation, calculating tax and paying artist tax

Anyone who engages foreign artists/sportspersons or who arranges performances where foreign artists/sportspersons will attend, must on their own accord report the event to the Tax Administration three weeks before the event takes place. If the Tax Administration has not been notified three weeks prior to the event, a notification must be submitted as soon as possible. This applies even if the deadline has expired or the event has passed.

Based on the information provided, the Tax Administration will send the form “Notification on deduction of artist tax” (RF-1092) to the party that’s liable to deduct and pay tax according to the Foreign Artists Tax Act. (The form is not available on our websites).

The person who's responsible for deducting and pay tax (person responsible to withhold tax) must:

  • complete the form (RF-1092)
  • calculate the tax
  • make deductions in connection with the payment of the fee 
  • pay the tax to the Norwegian Tax Administration. The information on how to pay artist tax is included in the form (RF-1092).

You will not receive a separate invoice.

The completed form must be sent to:

Skatteoppkrever utland, Internasjonal bistand
Postboks 9200 - Grønland
0134 OSLO

The person responsible to withhold tax is responsible for providing a copy of the form as a receipt to the artist/sportsperson.

Both submission of the form and payment of the tax must be done within 7 days after the tax is deducted.

If there’s need to correct an already submitted form, a so-called correction notice can be submitted.The correction notice shall only be used if Form RF-1092 already has been submitted and it's necessary to make changes for this event. In the copy of the submitted form, tick off the column called “Correction notice”. The artist/sportsperson must also receive a copy of the correction notice.

The correction can be done as illustrated in the following example:

2.4 Date of payment

01/01/2020 + 31/01/2020

2.5 Gross fees before tax

NOK 10,000 + 2,500 = 12,500

2.6 Value of payments in kind


2.7 The artist’s expenses for board and lodging


2.8 The artist’s expenses for transport

- NOK 1,000

2.9 The artist’s expenses for agent


2.10 Deduction basis

= NOK 9,000 + 2,500 = 11,500

2.11 Tax deducted (from the deduction basis in item 2.10) x 15 %

= NOK 1,725

This is how the calculation of tax under the Foreign Artists Tax Act works

The tax basis under the Foreign Artists Tax Act is the artist’s gross income for the performance in Norway. This includes all financial fees earned, regardless of whether payment is made before, during or after the event.

In the form (RF-1092), all amounts must be stated in Norwegian kroner (NOK).

All costs covered by the organiser must be included in the tax basis, with the exception of the coverage of the artist’s expenses for transport, board and lodging in connection with the event. If the artist covers the costs, deductions in the tax basis can be claimed by providing documentation or an overview as described under the item on deductions.

The liability to pay tax on income from artist activities applies regardless of who earns the income, whether it's the artist, a representative or an enterprise. Tax must be paid even if the income of the artist is paid via invoice.

Grossing up of the income

If the fees are agreed upon as an amount after tax (net amount), or an agreement has been made that the organiser or others will cover the tax, the fees must be stated in the amount equivalent to the amount of tax that the artist would have paid themselves (grossing up).

  • Agreed fees after tax NOK 30,000
  • The artist covers the expense for travel with their own car 400 km (400 km x applicable tax rate of NOK 3.50 = NOK 1,400)
  • The artist pays NOK 3,000 in agent provision

Net fees to be grossed up:


NOK 30,000

-          deduction for transport

NOK 1,400

-          deduction for agent provision

NOK   3,000


NOK 25,600



NOK 25,600 x 100/85 =

NOK 30,118



Tax calculation:


NOK 30,118 x 0.15 =

NOK   4,518

Artist tax to be deducted is NOK 4,518

Deduction for documented actual expenses

If documentation is attached upon submission of the form “Notification on deductions of artist tax” (RF-1092), deductions can be made for the artist’s own expenses for:

  • transport
  • board
  • lodging
  • agent provision

It's not possible to make deductions for other expenses.

If the artist is unable to document the size of expenses for board and/or private means of transport, but can substantiate that such expenses have been incurred, the artist may be granted deductions according to special rates.

In order to claim deductions according to special rates, the incurred expenses for board and/or private means of transport must be substantiated by attaching an overview together with the form “Notification of deductions of artist tax” (RF-1092).

The overview must contain at least the following information:

  • date of departure from and arrival abroad
  • date of arrival to and departure from Norway
  • means of travel and travel route (attach copy of tickets)
  • name and address of overnight stop/landlord. For several overnight stops, the dates must be stated
  • type of lodging (hotel, boarding house or other named lodging)

The annual rates are determined in The Ministry of Finance’s provision on valuation rules for artist tax. Search for "Forskrift om takseringsregler, artistskatt + inntektsår" ("Regulation on valuation rules, artist tax + income year" – in Norwegian only).

There are different deduction rates depending on how the artist has arranged their stay in Norway, see item 1.1 in the provision. Under item 1.2.1, you’ll find the deduction rates for the use of private means of transport.

For expenses linked to transport, board and lodging that the artist has covered for foreign employees in connection with the event in Norway, deductions are granted according to the same rates per 24-hour period per person.

The party responsible for tax deduction and payment (person responsible to withhold tax)

The party paying the gross fees is responsible for deducting artist tax and paying it to the tax collector. If the organiser of the event is not Norwegian, it’s the party that provides venue for the foreign artist or organiser that’s responsible for tax being deducted and paid, provided that the Hire-Out of Venue has had access to the income from the performance by ticket sale, etc. If there's no Norwegian organiser or Hire-Out of Venue to be held responsible, the artist is the one responsible to deduct and pay the tax.

You can apply for exemption from the obligation to pay artist tax if the performance that the artist/sportsperson attends is a publicly supported cultural exchange with another country.

The following is emphasised in the assessment:

  • the event/performance that the foreign artist/sportsperson performs/attends must mainly be financed by public, county or municipal funds and/or funds from the authorities of another country.
    • at least 80 percent of the total costs for the event must be covered by extraordinary public funds
    • such funds must constitute an extraordinary contribution to bring about the event for which exemption is applied. It's not considered sufficient that the organiser receives contribution for general management
  • the event cannot be of commercial character

Applications for exemption from artist tax must be submitted in the form of a letter to the Tax Administration along with documentation that the event fulfils the conditions for tax exemption: 

The Tax Administration
Postboks 9200 Grønland
0134 Oslo

Documentation that must be attached to the application:

  • the form "Information on artist(s) from event organiser/hirer-out of venue" (RF-1091), if not already submitted
  • overview of all income and expenses linked to the event. This also includes income from tickets, regardless of who receives the ticket income for the event. If there’s no ticket income, this must be stated in the application

If the application has not been processed before the time of payment, artist tax must be deducted. Deducted tax will be refunded if the application is approved.

How to document that artist tax has been paid to Norway

The declarant or the artist can submit a request to receive a confirmation on paid artist tax to the Norwegian Tax Administration - International Tax Collection Office. This confirmation documents that artist tax has been paid to Norway and can be presented to the tax authorities in the artist's home country.

You can use Contact Form RF-1306 to electronically request a confirmation.