Norway Tax Residency (183-day and 270-day rules)

Key parameters
Threshold	183 days
Period / Window	Rolling 12 months
Counting	Any part of a day
Alternative	270 days / Rolling 36 months
Additional requirements	Emigration test to end residency

You are a Norwegian tax resident if you meet either of two presence tests, in any order:

• 183-day rule — more than 183 days in Norway within any 12-month period.
• 270-day rule — more than 270 days in Norway within any 36-month period.

Both tests apply to anyone physically present in Norway, whatever their nationality or immigration status. Unlike most countries' rules, no home, family or economic-ties test runs alongside them — presence alone decides whether you become a resident, so someone who keeps a house and a family in Norway but stays under both thresholds doesn't become one on that basis. Getting out again is the harder half: once residency has started, moving away isn't enough on its own to end it.

• Moving away doesn't end your tax residency by itself. Ending it is a separate test with three conditions that have to hold together: you take up permanent residence abroad, you keep your stays in Norway to no more than 61 days in the income year, and no dwelling in Norway is available to you or your immediate family. If you were resident for ten years or more, all three have to hold for three consecutive income years, and residency then ends from 1 January of the fourth.
• A home available to your family counts as available to you. For the emigration test, a dwelling in Norway open to your spouse, partner or children blocks the exit even if you never set foot in it.
• The 270-day rule catches regular visitors who never come close in one year. Just over 90 days a year for three years is enough, even though no single year gets near 183.
• A simplified flat-rate scheme for foreign workers is not a residency test. It's a way of taxing employment income, and the day counts keep running underneath it regardless.

Residents are taxed on worldwide income and worldwide wealth, while nonresidents pay only on Norwegian-source income, so misjudging this usually surfaces as foreign income or assets left undeclared. An incorrect residency position that understates your tax normally attracts additional tax at 20% of the amount involved, dropping to 10% where a third party such as an employer had already reported the missing information, and rising by a further 20% or 40% where the error was intentional or grossly negligent. Professional tax advice is strongly recommended in situations like this.

A contract that clears the line in one year

You take a nine-month posting in Stavanger starting in February and are in Norway for 250 days by the end of December. You pass 183 days inside a single calendar year, so you're a Norwegian tax resident from your first day in the country that year.

Regular visits that stay under both windows

You spend 80 days in Norway each summer for three years — 240 days in total. No rolling 12-month window passes 183 days, and the 36-month total stays under 271, so both tests fail and you remain a nonresident.

A clean departure blocked by an empty house

After twelve years in Norway you move abroad permanently and cut your visits to 30 days a year, but leave the family house standing empty and available. You are comfortably inside the 61-day limit, yet a Norwegian home still available to you means your residency doesn't end.

• Skatteetaten — Tax residence in Norway when moving to or from Norway
• Skatteetaten — Global tax liability