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.

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.

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).

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.

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.

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.