Business activity on Svalbard

For sole proprietorships (ENK)

If you run a sole proprietorship and stay on Svalbard for more than 30 consecutive days, you’ll be subject to tax on Svalbard for the period you’re there.  

If your stay is shorter than 30 consecutive days, you’ll be taxed on the mainland.  

For Svalbard-based limited companies (AS) 

Companies domiciled on Svalbard are subject to tax on Svalbard. A company is considered domiciled on Svalbard if it has an office there and is managed from Svalbard. 

If such companies take on assignments on the mainland or abroad, the business activity is taxed in the country where the assignment is carried out.   

Any income not taxed in another country or on the mainland must be taxed in Svalbard. 

For mainland companies with business activity on Svalbard (AS) 

Mainland companies that take on assignments on Svalbard are subject to tax on that income if the assignment lasts more than 30 consecutive days.  

If a mainland company has employees working remotely from Svalbard, you must assess whether the company is also conducting business activity on Svalbard. To be considered business activity on Svalbard, the activity must last for 30 consecutive days or more, be carried out at the company’s own expense and risk, have a certain scope, and be capable of generating profit over time. Such activity will be subject to tax on Svalbard. 

Note: The 30-day rule applies separately to both companies and individuals. A company is subject to tax in Svalbard if it conducts business activity there for more than 30 consecutive days. This does not necessarily mean that its employees are also subject to tax on Svalbard.  

Individuals are also subject to the 30-day rule: Information about taxation of individuals in Svalbard

If your business activity is subject to tax in Svalbard, you must allocate the result to Svalbard in your tax return. 

This is done in the business specification under "Allocated calculated business income".  

Supporting documents

Companies with activity both on the mainland and on Svalbard must document their activity on Svalbard.

Remember to attach a document to your tax return showing how the result is allocated between the mainland and Svalbard. The letter or note should include:  

• income subject to tax in Svalbard
• expenses deductible in Svalbard 

You may include extracts from project accounts for activity on Svalbard, but this is not required.

The tax return for self-employed persons must be submitted electronically by 31 May.