Norway

Individual - Residence

Last reviewed - 02 June 2020

Tax residency

Resident status is obtained when an alien resides in Norway more than 183 days in the course of any 12-month period or 270 days in any 36-month period.

An individual who is considered resident in Norway may, at the same time, be considered resident in another country under that country's domestic legislation (dual residence). If there is a tax treaty between that country and Norway, there are normally provisions in the treaty to determine in which country a person shall be considered resident in case of dual residence or how double taxation is to be eliminated. See the Foreign tax relief and tax treaties section for a list of countries with which treaties exist.

Discontinuance of tax residency

When a person who is considered a Norwegian tax resident is moving from Norway, the individual will be considered resident until the first year they can prove that they have not stayed in Norway for more than a total of 61 days throughout the income year (1 January thru 31 December), and the individual (or any closely related person) has not had a dwelling in Norway at their disposal.

For a person who has been a Norwegian resident for a minimum of ten years, the rule is that the individual must fulfil the above mentioned obligations for three consecutive years. Residence is broken from 1 January in the fourth year.