Norwegian Tax for expats - Residency

I recently had a call regarding what constitutes tax residency in Norway and specifically the 90 day rule.


If you are resident in Norway for tax purposes, you will be liable to pay tax to Norway on all assets and income, whether located or earned in Norway or abroad. Tax agreements with other countries may limit your taxes to Norway.


What constitutes 'Residence for tax purposes' ?


When you stay for one or several periods in Norway for more than 183 days during a 12-month period you will be considered as tax resident in Norway. The same applies to persons staying in Norway for one or several periods for more than 270 days over a 36-month period. Every whole or part of a calendar day of stay in Norway is included when calculating the number of days.


If you stay in Norway for more than 183 days during the year you moved to Norway, you are resident for tax purposes from the first day of your stay in Norway. If the 183 days are divided between two income years, you will become a tax resident from 1 January in the second year. (You will have limited tax liability the preceding year. This means that you are only liable to pay tax on certain income linked to Norway.)


If you stay in Norway for more than 270 days over a 36-month period, you will be resident for tax purposes from 1 January in the year when your stay exceeds 270 days. (You will have limited tax liability the preceding year/s.)


The 90 day rule


You may stay an average of 90 days per year in Norway without becoming resident for tax purposes in Norway.