Norway

Northern Europe · NO · 88 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• more than 183 days of stay in Norway during any 12‑month period
• more than 270 days of stay in Norway during any 36‑month period
• deemed resident from the first day of stay in the year when 183 days are exceeded, or from 1 January of the year when 270 days are exceeded
• to cease residence after moving abroad: must take up permanent residence abroad
• to cease residence after moving abroad: must stay in Norway no more than 61 days in an income year
• to cease residence after moving abroad: neither the individual nor close relatives (spouse, cohabiting partner, child) may have a home/place of residence available in Norway
• if resident for at least 10 years before departure: above 61‑day and no‑home tests must be satisfied for three consecutive income years; residence ends from 1 January of the fourth year

Norway uses clear day‑count tests to become resident, but breaking residency requires taking permanent residence abroad, strict limits on time spent in Norway, no home available, and for long‑term residents a three‑year tail period plus an exit tax on certain share gains.

Source: Norwegian Tax Administration via OECD

Tax treaty network (92)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.