Foreign artists such as actors, singers and musicians who perform in Norway are generally required to pay tax in accordance with the Foreign Artists Tax Act.
If an artist's stay in Norway exceeds 183 days over a period of twelve months, or 270 days over a period of thirty-six months, the tax liability under the Foreign Artists Tax Act is replaced by tax liability under the ordinary Tax Act. This applies from the year in which the artist becomes resident in Norway for tax purposes. This means for example that an artist who becomes liable for tax as a resident of Norway in 2019 will also be taxed under the ordinary rules for the 2018 income year.
An artist who resides in another EEA state and not in Norway, can for tax purposes ask for their tax to be assessed under the provisions of the Tax Act after the end of the income year.
In such cases, previously calculated/paid tax under the Foreign Artists Tax Act will be converted to advance tax or withholding tax, depending on whether the artist is self-employed or an employee.
When artists become liable for tax under the ordinary Tax Act, they become subject to the reporting obligation in accordance with the Tax Administration Act. Most foreign artists receive income from personal activity. As a result, they must submit the following by 31 May:
- Tax return for wealth and income tax – personal self-employed persons, etc. (RF-1030)
- Income statement 1 (RF-1175)
- Personal income form (RF-1224)
An enforcement fine may be imposed if the tax return is not submitted by the applicable deadline. More information about enforcement fines
Tax must be paid on all gross income for the performance in Norway. If an artist has their expenses covered in connection with the event, the value of these expenses must be included in the tax basis. This doesn't apply to the organiser’s coverage of the artist's expenses attributable to travel, board, lodging and agent commission. If an artist covers their expenses for travel, board, lodging, agent commission and other expenses, a deduction from the tax basis is granted.
As an artist, you'll be able to amend your tax return even if the submission deadline has passed.
- You must make the necessary changes if you discover any errors or if you receive new or delayed information from your employer, bank, NAV or others who are required to report information. The deadline for submitting corrections is three years after the submission deadline for the tax return concerned. Example: For tax returns submitted in 2018, the deadline will be three years after the submission deadline, i.e. 31 May 2021.
- You can appeal against:
- your tax assessments for 2015 and previous years
- decisions you've received from the Norwegian Tax Administration concerning changes to your tax return or best judgement assessment of your wealth and income in 2016. The general rule is that you must submit your appeal within six weeks after you've received notification of a decision. If you haven't received a decision, you must amend your tax return yourself.