If you stay in Norway for more than 183 days during a twelve‑month period, or more than 270 days during a thirty‑six‑month period, you’ll become tax resident in Norway. All whole or partial calendar days spent in Norway count towards the total.

Once you’ve become tax resident, your tax residence status only ends after you’ve applied for, and received, a decision confirming tax emigration. Tax residency does not end simply because you move or stay in another country.