Other income can be capital income, such as:

• rental income on Svalbard
• gain from the sale of property
• dividends and gain from the realisation of shares 
• business income

It’s the net income that’s taxed, and you can claim deductions for expenses you’ve had in connection with the income.

The salary income is taxed by deducting directly from your salary (the withholding tax scheme for Svalbard) and must therefore not be entered into the tax return. Read more on Taxation of salary for work on Svalbard.

There are two tax schemes on Svalbard:

• taxation through deductions from salary and pension
• taxation of wealth and other incomes than salary

If you have ordinary tax liability to Svalbard as a resident, or you have limited tax liability for salary, real property and/or business activity, you may be covered by both tax schemes.