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Limited tax liability

Tax liability in Norway

If you are not resident for tax purposes in Norway, you will nevertheless be liable to pay tax in Norway on certain types of income and assets linked to Norway, so-called 'limited tax liability'.

Earned income

Salary from a Norwegian employer for work carried out in Norway is liable to tax in Norway. Your salary may be liable to tax in Norway if you work in Norway for a foreign employer.

As from 2019, there are new rules on taxation of salary for work carried out in Norway. Most people who come to Norway to work must pay tax with a flat rate of 25 per cent of the gross salary income. If you are not insured in the Norwegian National Insurance scheme (the social security scheme) the tax rate is 16.8 per cent. Your tax is finally settled when the tax is deducted and reported to the tax administration by your employer. You may not claim any deductions.

You may choose to pay tax according to the general rules for your entire salaryy income instead of with a flat tax rate. If you have salary income above NOK 617.500 or other taxable income in Norway such as business income, you must always pay tax according to the general rules. The same applies if you have capital income above a certain amount.

For more information about the new rules, see skatteetaten.no/paye.

You may also be liable to pay tax in Norway if you work on the Norwegian continental shelf or on board a Norwegian-registered ship. There are special rules for air crew members.

Pension

Pension and disability benefits paid from Norway is liable to tax in Norway. The tax rate is 15 per cent of the gross pension.

If you live outside the Nordic countries, your tax liability may be limited as a result of the provisions of the tax treaty between Norway and the country in which you are resident. If you are resident in an EU/EEA country, you may opt to have the tax calculated under the same rule as apply to residents of Norway instead of with 15 per cent of the gross pension. This only applies when at least 90 per cent of your income is taxed in Norway.

Real property

If you own real property in Norway, you will be liable to pay wealth tax and tax on income received from the real property.

Share dividends

You will be liable to pay tax in Norway if you receive dividends from a Norwegian company or a Norwegian share fund.

Business activity

If you are self-employed, you will be liable to pay tax in Norway if you operate a business from a permanent establishment in Norway.

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If you have income/assets that are liable to tax in Norway, you must submit a tax return in Norway. If you pay tax with a flat tax rate on your salary, you do not have to submit a tax return for the salary income. You also do not have to submit a tax return if you only receive dividends from a Norwegian company or work as an artiste or sportsman in Norway.

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