Do you live in another Nordic country and work in Norway for a private sector employer?
This applies to you who live in another Nordic country and work for a private employer in Norway. This information only applies to taxation of your income from employment.
The information does not concern you who have a public sector employer, who work as a seaman or airline personnel, who work on the Norwegian continental shelf, or who have income as an artist or sportsperson.
Your employer is from Norway
You must pay tax on your salary in Norway. There are certain exceptions; see below under "Special rules".
Regarding the calculation of Norwegian tax, see Examples on tax calculation.
Your employer is from a country other than Norway
You must pay tax in Norway when one of the following conditions is met:
- you stay in Norway for more than 183 days during a twelve-month period,
- your employer has a permanent establishment in Norway, or
- you are hired out to an enterprise with is resident or has a permanent establishment in Norway.
If none of the above conditions is met, your salary will only be liable to tax in the country in which you are resident. There are certain exceptions; see below under "Special rules".
If you live in a municipality in Sweden or Finland which has a border with Norway and work in a municipality in Norway which has a border to your country of residence, you will be covered by the cross-border commuter rule. 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 live at least two days a week with one overnight stay.
The new Svinesund bridge
If you live in Sweden and work on maintenance and operation of the new Svinesund bridge, you will only have to pay tax on your salary in Sweden, even if you actually work in Norway.
If you live in another Nordic country and receive board remuneration from a company in Norway, your board remuneration will be liable to tax in Norway. This applies regardless of where the work is actually carried out.
Board remuneration may also be liable to tax in the country in which you are resident and you must provide information on your income in the tax return in your home country. If your board remuneration is taxed in both Norway and your country of residence, it is the country of residence that is responsible for ensuring that the income is not taxed twice.
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 the social security authorities in the country in which you live or NAV in Norway for more information.