Do you live in Norway and are employed as an air crew member in another Nordic country?

This applies to you who live in Norway and are employed in another Nordic country by a Nordic airline to work on board aircrafts. The information only applies to tax on earned income.

Taxation in the country of employment

Your pay is exempt from taxation in the country of employment. This applies regardless of whether you work on domestic flights or on international flights.

Taxation in Norway

Your pay is liable to tax in Norway. If you have received expense allowances to cover expenses relating to your work, the taxable surplus is to be calculated in accordance with the Norwegian rules.

You must declare the income and the taxable surplus on expense allowances in your Norwegian tax return.

National Insurance

There are special rules about where you are to be insured. For more information you should contact NAV in Norway or the social security authority in the country where you are employed.

Select the other country here:   Denmark | Iceland | Finland | Sweden