Norway tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Norway taxes residents on worldwide income at progressive rates plus a 22% flat-base tax. Residency triggers at 183+ days in 12 months OR 270+ days over 36 months. Norway also has a wealth tax, relevant for high-net-worth movers.
- 183 days in any 12-month window OR 270 days over 36 months = resident.
- Norwegian wealth tax (~1%) on net wealth above ~NOK 1.7M (2024) is rare among developed nations.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Norway considers you a tax resident if you stay more than 183 days in a calendar year, or 270 days over any 36-month period.
Norway tax residency, FAQ
How many days can I spend in Norway before becoming a tax resident?
Generally, spending more than 183 days in Norway during a calendar year can make you a tax resident. Norway considers you a tax resident if you stay more than 183 days in a calendar year, or 270 days over any 36-month period.
How does Norway count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Norway use?
Norway measures residency over calendar year (jan 1 – dec 31).
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