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Norway Individual Tax Context

Norwegian tax residents generally have worldwide income and wealth obligations. Becoming non-resident involves separate emigration conditions, and Norwegian-source liabilities and treaty rules can remain relevant after a move.

Sources reviewed 5 official sources
Conditions apply

Presence tests and commencement

Tax residence arises after more than 183 days in any 12 months or more than 270 in any 36 months; part-days count. Exceeding 183 in the arrival year makes residence start on arrival; crossing that threshold across two tax years starts it on 1 January of the second. The 270-day test starts residence on 1 January of the threshold year.

Norwegian Tax AdministrationHow to find out whether you are tax resident; How to calculate the amount of days; 270-day example
Conditions apply

Worldwide income and reporting

Residents generally owe tax on income and wealth in Norway and abroad and must report both. Population registration is not the tax-residence test. Treaty limitations or double-tax relief must be considered separately.

Norwegian Tax AdministrationNorwegian Tax AdministrationGlobal tax liability: opening, How to find out, What you need to do; treaty-residence guidance: Resident in Norway pursuant to a tax treaty
Conditions apply

Leaving after fewer than ten resident years

With fewer than ten prior tax-resident years, cessation requires settling abroad permanently, no more than 61 days in Norway in the relevant year, and no Norwegian home available to the person, spouse, cohabitant or minor children. Holiday-home and qualifying five-year unused-property exceptions apply. Reporting a move alone does not end tax residence.

Norwegian Tax AdministrationIf you've lived in Norway for less than 10 years; Definitions: related parties, permanent residence and residence period
Conditions apply

Leaving after ten or more resident years

After at least ten prior tax-resident years, domestic residence continues through the departure year and at least three following years. During those three years, the 61-day limit and home-availability conditions must be met. Cessation is claimed through the tax return; treaty residence is a separate question.

Norwegian Tax AdministrationNorwegian Tax AdministrationIf you've lived in Norway for 10 years or more; How to claim cessation; treaty-residence guidance introduction
Conditions apply

Norwegian-source income can remain taxable

Non-residents can still be taxed on Norwegian work, business or property income, Norwegian-company dividends and specified Norwegian pensions or benefits. Emigration does not itself remove these category-specific liabilities, and applicable treaties can restrict them.

Norwegian Tax AdministrationNorwegian Tax AdministrationLimited tax liability: This can be taxable; treaty-residence guidance: Resident in another country pursuant to a tax treaty
Conditions apply

Treaties and double-tax relief

Treaty residence commonly turns on a permanent home, personal and economic ties and habitual stay. Treaty residence abroad must be claimed and supported; income and wealth coverage varies. Foreign-tax credits have conditions and a Norwegian-tax cap; other relief methods may apply under domestic rules or the particular treaty.

Norwegian Tax AdministrationNorwegian Tax AdministrationTreaty residence: When are you tax resident, How to claim, Significance and Documentation; Double taxation: Methods and Credit deduction

Scope and limitations

  • General information, not personal tax advice. Ask the Norwegian Tax Administration or a qualified adviser to assess the relevant years, income categories, treaty and reporting duties.
  • A Norwegian passport alone does not determine the baseline described here. Special employment, pension, wealth, exit-tax, PAYE and Svalbard rules are not comprehensively reviewed. A treaty without wealth provisions may leave worldwide wealth taxable under continuing domestic residence.

Next review due . An official update can change these requirements sooner.

Official sources

  1. Global tax liabilityNorwegian Tax Administration · Retrieved 2026-09-17 · EN
  2. Tax emigration: cessation of tax liabilityNorwegian Tax Administration · Retrieved 2026-09-17 · EN
  3. Limited tax liability when moving from NorwayNorwegian Tax Administration · Retrieved 2026-09-17 · EN
  4. Residence pursuant to a tax treatyNorwegian Tax Administration · Retrieved 2026-09-17 · EN
  5. Double taxationNorwegian Tax Administration · Retrieved 2026-09-17 · EN