Tax liability for foreign employees with a foreign employer

Foreign employees who work in Norway will generally be liable to pay tax on salary income that they earn in the country. The tax treaties between Norway and other countries may limit your liability to pay tax in Norway

See the tax treaties that Norway has established with other countries.

You must pay tax in Norway if you are covered by one of the following categories:

You probably won't have to pay tax in Norway if you fulfil all of the following conditions:

If you believe that your salary isn't liable for tax in Norway, you should include this in your tax return