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".
How much tax you have to pay depends on whether you are taxed according to the ordinary tax rates or with a flat rate on your gross salary income, see Tax rates. Regarding the calculation of taxes for persons resident in Norway, see Examples on tax calculation.
For more information about when you may pay tax with a flat rate of your gross salary income, see skatteetaten.no/paye.
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. If you are a cross-border commuter you only have to pay tax on your salary in your country of residence. It is a condition that you stay regularly in your permanent home in Sweden or Finland at least two days a week (spending the night).
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 both in Norway and in your country of residence, the double taxation shall be avoided by the country of residence.
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.