Welcome to the ultimate guide on establishing your tax residency in Norway! Whether you're a digital nomad, an expat, or a location-independent worker, navigating the Norwegian tax system can seem daunting. Fear not, as we break down the process into simple, actionable steps. Follow along to ensure you meet all the requirements and make Norway your tax home.
Determine Your Presence in Norway
To be considered a tax resident, you must stay in Norway for more than 183 days in a 12-month period or for more than 270 days over a 36-month period. It's crucial to keep accurate records of your entry and exit dates.
Register with the National Registry
Upon arriving in Norway, register with the National Registry (Folkeregisteret) at the nearest Tax Office (Skatteetaten). You will need a valid ID, proof of address, and documentation for your stay (like a rental contract). This registration is essential as it establishes your official residence in Norway.
Obtain a D-number or National Identity Number
If you plan to stay for less than six months, you will need a D-number. For stays exceeding six months, a National Identity Number is required. These numbers are crucial for tax purposes and other administrative processes in Norway.
Report Your Worldwide Income
As a tax resident, you are obligated to report your global income to the Norwegian Tax Administration. Ensure you maintain detailed records of all income sources, including foreign earnings, as you will need to declare these in your annual tax return.
Open a Norwegian Bank Account
Having a local bank account is not a legal requirement for tax residency, but it simplifies financial transactions and tax reporting. Most banks will require your National Identity Number or D-number, proof of identity, and proof of address.
File an Annual Tax Return
Each year, you must file a tax return with the Norwegian Tax Administration. This declaration includes your total income, deductions, and any taxes paid abroad. Pay close attention to deadlines and ensure all information is accurate to avoid penalties.
Legal References
- Lov om skatt av formue og inntekt (Skatteloven)
- Folketrygdloven
- Lov om folkeregistrering (Folkeregisterloven)
Useful Links
