Limited tax liability - When moving to Norway
You can be liable to pay tax to Norway even if you do not stay here on a daily basis. You can also be liable to tax to Norway if you’re only staying in Norway for a brief period.
Does this apply to me?
This applies to you if you’ve moved to Norway or have income or wealth in Norway that might be taxable. This also applies to you if you arrive for a short (less than six months) work-related stay without being tax resident.
If you do not stay in Norway long enough to become tax resident, or if you do not stay in Norway at all, you can still be liable to pay tax on income and wealth originating from 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.
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.