Limited tax liability - when moving from Norway
You might still be liable to pay tax on some incomes and wealth with origin in Norway, even if you have been granted emigration for tax purposes (cessation of tax residence). You then have a limited tax liability to Norway.
That something originates from Norway means that it either was paid by a Norwegian payer or that you, for example, own property in Norway.
Does this apply to me?
This applies to you if you have moved from Norway and have been granted emigration for tax purposes (cessation of tax residence) and have taxable income or wealth in Norway. This also applies to you if you were granted emigration for tax purposes and arrive for a shorter (less than six months) work-related stay without being tax resident i Norway.
This can be taxable
If you come to Norway to work without becoming tax resident, you’re liable to pay tax on the salary income you receive for your work. You must have a tax deduction card and a Norwegian identification number.
If you’ve worked on board a Norwegian vessel and are resident abroad, you have tax liability for the employment income.
If you’ve worked on the Norwegian continental shelf and are resident abroad, you have tax liability for the employment income.
If you receive an income from a business you’re running in Norway, you’re liable to pay tax on this income, even if you’re not tax resident in Norway. You may also be liable for tax on the hiring out of labour to Norway. Read more about tax return and tax assessment for foreign self-employed persons.
If you own a property in Norway, you’re liable to pay tax on the taxable value of the property and any income from it, such as rental income and gain from the sale of the property.
The same applies to movable property located in Norway. This could, for example, be a car or a boat.
You’ll also be liable to pay tax on dividend on shares in Norwegian companies.
Old-age pension, disability benefit or other pensions or benefits that you receive from a Norwegian payer is taxable. You’ll find information on what to do at withholding tax on pension and disability benefits.
If you’ve received director's fees, gratuities, or a bonus from a Norwegian company, you’re liable to pay tax for this and you need a tax deduction card.
You can either enter the PAYE (Pay As You Earn) scheme or order an ordinary tax deduction card.
You’re liable to pay tax on salary you’ve received from the Norwegian State.
You can become tax resident again
If you’re staying in Norway for more than 183 days out of 12 months after having emigrated, you can become tax resident in Norway again.