Income abroad

When you are a tax resident in Norway, you will be liable to pay tax to Norway on all income earned in Norway or abroad.

If you only have a limited tax liability in Norway, you will not be liable for tax on income from abroad.

Are you a tax resident or do you have a limited tax liability in Norway? These factors will be of importance as to what you will have to pay tax on in Norway.

If you have worked in another country and received salary there, this salary will normally be liable for tax in Norway.

You must enter your salary under item 2.1.1 of the tax return. You must state the amount in Norwegian kroner. You must therefore convert the foreign currency to Norwegian kroner.

Interest income from a bank account abroad will normally be liable for tax in Norway. You must declare this income in a separate form. In the form, you must state the amount in Norwegian kroner. You must therefore convert the foreign currency to Norwegian kroner.

Yields and profits you have received abroad will normally be liable for tax in Norway. You can also claim a deduction for any costs you have incurred. If you have securities such as shares, bonds, etc., you must state both the yield on the entire wealth and profits/losses on the securities that have been capitalised. Not all banks/managers abroad issue profit/loss statements. In such cases, you must calculate your profits/losses based on the statements that you have received from your bank/manager. Gains/losses must be calculated according to Norwegian rules.

Read more about shares and securities

You must enter the yields and profits under item 3.1.11 of your tax return. You should enter any losses under item 3.3.10.

Share dividends you have received abroad will normally also be liable for tax in Norway. You must declare this in a separate form. You can ask the foreign financial institution to send you a separate statement of your income. If you have a mutual fund which is invested in both shares and bonds/certificates/treasury bills (combination funds) or a fund which is only invested in bonds/certificates/treasury bills, you must specify the interest component of the gain in the mutual fund. You must also state your income from bonds and loans.

If you've paid tax abroad on the same income that is liable for tax in Norway, you can claim a deduction from your Norwegian tax for the foreign tax. You must fill in a separate form concerning this. 

If you are resident in another country with your family and commute to Norway in order to work, you may not be liable for tax on income from abroad.

You will then be considered a tax resident in Norway under Norwegian law, but it may be that you are considered to be resident in the other country under the tax treaty that applies between Norway and your country of residence. The tax treaty may then limit Norway’s right to tax your income from abroad.

You must ask to be considered as a resident in the other country under the tax treaty. You must then present confirmation of your residence from the tax authorities in the other country.

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