Do you live in Norway and work in another Nordic country for a private sector employer?
This applies to you who live in Norway and work for a private employer in another Nordic country. This information only applies to taxation of your income from employment.
Your employer is from the country of work
You must pay tax on your salary in the country of work. There are certain exceptions; see below under "Special rules".
Your employer is from a country other than the country of work
You must pay tax on your salary in the country of work when one of the following conditions is met:
- you stay in the country of work for more than 183 days during a twelve-month period,
- your employer has a permanent establishment in the country of work, or
- you are hired out to an enterprise in the country of work.
If none of these conditions is met, your salary will only be liable to tax in Norway. There are certain exceptions; see below under "Special rules".
Salary income which may be taxed in another Nordic country will also be liable to tax in Norway.
To avoid double taxation, you will be entitled to a proportional reduction in your Norwegian tax. The tax reduction will ensure that no Norwegian tax will be payable on the salary which is taxed in the other Nordic country. It also means that the level of tax on the income which will be liable to tax only in Norway will be the same as if the entire income had been taxed in Norway (progression effect). It does not matter how much tax you have actually paid in the country of work.
You must always declare income earned in another Nordic country in your Norwegian tax return. In order to have your Norwegian tax reduced, you must submit the form RF-1150E "Reduction of income tax on wages" together with your tax return.
If you live in Norway in a municipality which has a border with Sweden and work in a border municipality in Sweden, you will be covered by the cross-border commuter rule. The same applies if you live in Norway in a municipality which has a border with Finland and work in a border municipality in Finland. The cross-border commuter rule means that you only have to pay tax on your salary in the country in which you are resident. It is a condition that you normally visit your permanent home in the country in which you are resident at least two days a week with one overnight stay.
The new Svinesund bridge
If you live in Norway and work on the maintenance and operation of the new Svinesund bridge, you will only have to pay tax on your salary in Norway, even if you actually work in Sweden.
You must pay tax in Norway if you receive remuneration for board work from a company in another Nordic country. The income may also be taxed in the country in which the company is resident. This applies regardless of where the work is actually carried out.
If you have paid tax in another Nordic country, you can claim a deduction from your Norwegian tax for the tax that you have paid there (credit for foreign tax). You must submit the form RF-1147E "Deduction for tax paid abroad by a person (credit)" together with your tax return.
National Insurance scheme (social security) membership
There are specific rules to determine which country's National Insurance scheme (social security scheme) you will be a member of. Contact NAV in Norway or the social security authorities in the country in which you work for more information.