Tax Map · Relocation rankings

Tax residency in Norway

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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
• 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 does not have a dedicated golden visa, citizenship-by-investment, or digital-nomad visa; a non-EU/EEA remote worker usually needs a standard residence permit for work, such as a skilled-worker or self-employed route, and must meet its employment/qualification requirements.

• 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

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.

“Individuals who stay in Norway for more than 183 days during any twelve-month period, will become tax resident in Norway. The same applies to individuals who stay in Norway for more than 270 days during any thirty-six month period. All days and parts of a day in Norway are included in the calculation of the number of days. Individuals who stay in Norway for more than 183 days during the year in which they move to Norway, will be deemed tax resident from the first day of their stay in Norway. If the 183 days are split between two income years, they will be deemed tax resident from 1 January of the second year. Individuals who stay in Norway for more than 270 days during a thirty-six month period, will be deemed tax resident from 1 January of the year in which the stay exceeds 270 days.” — Norwegian Tax Administration via OECD

Estimate — confirm against the linked sources. See methodology.