Tax when you move to Norway

If you’re moving to Norway or staying in Norway for a longer period, you’ll be liable to pay tax to Norway. Here you can find out when you become liable to pay tax to Norway and what you have to do to report your income and wealth.

What you need to do

See what you must do when you’re going to work in Norway.

If you have income or wealth both in Norway and in another country: find out how to avoid double taxation.

There are special rules for certain professions

When do you become liable to pay tax to Norway?

If you become tax resident in Norway, you’ll be liable to pay tax to Norway on all your Norwegian and foreign income and wealth.

Being registered as resident in Norway in the National Population Register is not the same as being tax resident in Norway. Being tax resident in Norway only has significance for the question of whether you must pay tax to Norway on your income and/or wealth.

You’re tax resident Norway if one of the following descriptions applies to you:

  • You stay in Norway for more than 183 days over a 12-month period.
  • You stay in Norway for more than 270 days over a 36-month period.

How to calculate the amount of days

When you calculate how many days you stay in Norway, you must count all the days you’re in Norway,  including days you’re only staying part of the day in Norway. The days do not need to follow each other. The reason for staying does not matter.

If you stay more than 183 days in Norway in your first year in Norway, you’re tax resident from the first day. If the 183 days are split between two income years, you will become tax resident from 1 January of the second year.

You move to Norway on 1 March. You stay more than 183 days in Norway between 1 March and 31 December the year you move here.
You’re therefore tax resident from and including 1 March.
You move to Norway on 1 October. You cannot stay more than 183 days in Norway between 1 October and 31 December the year you move here.
You’ll therefore become tax resident from and including 1 January the year after moving to Norway.
You stay in Norway for 70 days the first year, 90 days the second year and 120 days the third year.
If you stay more than 270 days in Norway within a 36-month period, you’ll be tax resident from 1 January the year your stay exceeds 270 days in total.
Since you exceed 270 days during the third year, you’ll be tax resident from 1 January of the third year.

You can stay an average of 90 days per year in Norway without becoming tax resident in Norway.

Example of when you’re not tax resident in Norway

You stay in Norway for 90 days the first year, 90 days the second year and 90 days the third year. This totals 270 days in Norway during a 36-month period (3 years). To be tax resident in Norway, you must stay more than 270 days out of 36 months in Norway. In this example you are therefore not tax resident.

You may have a liability to pay tax to Norway even though you’re not 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 for income and wealth originating from Norway.

This can be, for example, income paid by a Norwegian organisation or that you own property in Norway.

Specific information for

If you are resident in another EU/EEA country and have limited tax liability in Norway, you can ask to be taxed as if you were resident for tax purposes. The condition is that at least 90 percent of your income from employment, pension, disability benefits or commercial activity is taxed in Norway.

This means that you can claim most ordinary deductions. Among other things, you will be entitled to the full minimum standard deduction/personal allowance, which is otherwise limited based on how long you were resident in Norway during the income year. You may also be entitled to parental allowance for the minding and care of children.

If you are married, your spouse's income must also be included in the assessment of whether or not at least 90 percent of your income will be taxed in Norway. If you have shared children with a cohabiting partner, your partner's income must be included if you claim parental allowance.

You must document that at least 90 percent of your income (and your spouse’s income) will be taxed in Norway.