Foreign artists and sportspersons
Below, we explain what foreign artists and sportspersons must do to ensure they pay the right amount of tax in Norway.
Foreign artists and sportspersons who are resident abroad and take part in an event or perform in Norway must pay tax in accordance with the Foreign Artist Tax Act. The tax rate is determined annually by the Storting and is 15 percent in both 2018 and 2019.
If you're a tax resident of Norway, you shouldn't pay tax in accordance with the Foreign Artist Tax Act, in which case this article will not apply to you. The rules summarised under taxation of foreign artist will then apply.
The organiser or the party that hires you is responsible for notifying the Norwegian tax authorities that you will take part in the event.
The organiser must notify the Norwegian Tax Administration of the event using form RF- 1091 “Information on artist(s) from event organizer/hirer-out of venue".
The form must be submitted at least three weeks before the event is scheduled to take place.
If the contract is signed after the deadline, the organiser must send the form to the Norwegian Tax Administration as soon as possible.
Based on the information that is provided in the form, the Norwegian Tax Administration will send a settlement form (RF-1092) to the party that is responsible for deducting and paying tax under the Foreign Artist Tax Act.
- The party that pays your fee is responsible for deducting tax and paying it on your behalf.
- If it is not a Norwegian organiser that is responsible for the event, it is the party that provides the venue (the venue lessor) that is responsible for ensuring that tax is deducted and paid for you. This assumes that the venue lessor has access to the revenues generated by the event either through ticket sales or in some other way.
- If no Norwegian organiser or venue lessor is obliged to deduct and pay tax on your behalf, you must deduct and pay the tax yourself.
The obligation to pay tax on your income applies regardless of whether the revenues from the event are paid to you, your representative or an enterprise.
The settlement form must be completed and returned to the Norwegian Tax Administration.
The form must be submitted and the tax deduction paid within seven days after the tax is deducted.
If the organiser has covered expenses other than those for travel, board, lodging and agent commission, you'll also be liable to pay tax on these expenses.
Deduction for expenses for board
If your organisation didn't cover your expenses for board, you can claim a deduction for this. You'll have to substantiate that you have incurred expenses for board in connection with the event in Norway.
You can claim a deduction based on the following rates for the 2019 income year:
- NOK 578 per day when you stayed at a hotel
- NOK 462 per day when you stayed at a hotel and are granted a deduction for your expenses relating to lodging including breakfast, or these expenses will be refunded against receipts.
- NOK 161 when you stayed in a guesthouse or bedsit/Portacabin with no cooking facilities.
If you covered expenses for foreign employees other than yourself in connection with the event in Norway, you can claim deductions based on the same rates per day per person.
Deduction for expenses for use of own means of transport
If your organiser didn't cover your expenses for your own means of transport, you can claim a deduction for these expenses. You must prove that you have incurred expenses for transport in connection with the event in Norway.
You can claim a deduction at the rate of NOK 3.50 per km for the 2019 income year.
If you claim a deduction for your expenses for travel, board and loading. Your organiser must then attach the following information when the settlement form is submitted:
- date of departure from abroad and arrival in Norway
- date of departure from Norway and arrival abroad
- mode of transport and route (attach copies of tickets)
- name and address of accommodation/provider If you stay in several places, the dates spent at each location must be stated.
- type of lodging (hotel, guesthouse or other specified lodging).
If you're entitled to a deduction, the party that is required to deduct tax must enter the expenses under items 2.7-2.9 of the settlement form.
Your organiser can apply for exemption from the obligation to pay foreign artist tax if the performance you're taking part in is a publicly supported cultural exchange with another country.
Unless the tax treaty stipulates otherwise, we will place emphasis on the following factors in each assessment:
- The event must be wholly or primarily financed by State, county council or municipal funding and/or funds from the authorities of another State.
- The event must not be commercial in nature.
Your organiser can submit an application for tax exemption to the Norwegian Tax Administration together with documentation verifying that the event fulfils the conditions for tax exemption.
You must pay the tax if no decision has been reached by the time you receive the fee. If the application is approved, the tax will be refunded to you.
When the tax is paid, contact the International Tax Collection Office and ask for confirmation that your tax has been paid in Norway.
If you have any questions, please contact us.