Relocation year  

When you live on Svalbard and are liable to tax on the mainland, it’s called dual residency. This means that you’re still entitled to the same standardised deductions in the tax return. For example, the minimum standard deduction or personal allowance is not reduced, and you have the same threshold for bracket tax. You also have the full contribution-free amount when calculating the net wealth tax.

When you move to Svalbard, you’re required to divide your income and deductions between Svalbard and the mainland. All income you earned before moving to Svalbard, such as salary, pension, interest income, dividends, etc., is taxable on the mainland.

During you stay on Svalbard

Real property, income, wealth, etc., that you earn on Svalbard is taxable in Svalbard.
During your stay, you’re also liable to tax on the mainland for income and wealth earned there. This can include, for example, income and wealth from real estate, salary income, or business income earned on the mainland. 

The year you move away from Svalbard

If you’ve stayed less than 183 days in Svalbard during the year of emigration, you ‘re tax resident only on the mainland for the income year. This means that pensions, capital income, and capital gains, etc., that you’ve received are taxable on the mainland in the year of emigration.  

If there are periods in which you cannot comply with the rules of limited tax liability to Svalbard pursuant to the Svalbard Taxation Act, the salary earned during these periods will be taxable on the mainland.  

For more information, see: Tax liability based on residence - Cessation