Item 1.2.0
1.2 Twelfths
How to fill in the item, if you submit your tax return in Altinn. Applies to the income year 2022.
This item is displayed to those who were only liable to pay tax in Norway for part of the year or those who have limited tax liability in Norway. If you see this item in your tax return, you must check that the number of twelfths that is pre-completed is correct. The number of twelfths affects the minimum standard deduction, the personal allowance and your bracket tax, among other things.
Does this item concern me?
The item concerns everyone who:
- has been liable to pay tax as a resident in Norway under Norwegian internal law for only part of the year because their tax liability arose or ceased during the year, or
- has limited tax liability in Norway.
You will have limited tax liability in Norway if you stay in Norway for one or more periods that do not exceed:
- 183 days during a 12-month period
- or 270 days during a 36-month period.
All full calendar days in Norway or part thereof must be included in the calculation of the number of days.
You will become liable for tax as a resident of Norway if you stay in Norway for more than:
- 183 days during a 12-month period
- or more than 270 days during a 36-month period.
You will become liable for tax as a resident from the income year in which your stay exceeds 183 or 270 days over a period of 12 or 36 months respectively.
Only if you become permanently resident abroad can you be considered as having emigrated from Norway for tax purposes. Temporary stays abroad will also not result in the cessation of your residence in Norway for tax purposes.
In order for your residence in Norway for tax purposes to cease upon emigration, you must be able to show:
- that you have taken up permanent residence abroad,
- that you have not stayed in Norway for one or more periods which exceed 61 days during the income year,
- that you or your close relatives (spouse, cohabiting partner, children) do not have a residential property available to them in Norway.
If you have lived in Norway for less than ten years before the income year in which you take up permanent residence abroad, your residence in Norway for tax purposes will cease in the income year in which all three of these conditions are met.
If you have lived in Norway for a total of ten years or more before the income year in which you take up permanent residence abroad, your residence in Norway for tax purposes cannot cease until after the end of the third income year after the year in which you took up permanent residence abroad.
How do I enter this in my tax return in Altinn?
The item will normally be pre-completed, but you should check that everything is correct.
If you discover any errors, state the correct number of twelfths.
Documentation requirements
You do not have to send us any documentation, but you must be able to present documentation if we ask for it.