Do you live in another Nordic country and work in Norway as an artiste or sportsman?
This applies to persons living in another Nordic country who work as an artiste or sportsman in Norway. This information only applies to tax on your income as an artiste.
Taxation in Norway
If you work or perform as an artiste or sportsman in Norway, on board a Norwegian ship or in the Norwegian sector of the North Sea, your income is taxable in Norway.
In this context the term "artiste" includes musicians, stage actors, film actors and participants in the making of films and recordings for use on radio and television. The term "sportsman" also covers e.g. golfers, horse-riders, motor sportsmen and yachtsmen, plus participants in billiard, chess and bridge competitions. Furthermore, the term "artiste" also includes persons giving performances with a political, social, religious or charitable content.
Limited tax liability
If you do not stay in Norway for long enough to become a resident, you will be taxed according to the rules in the Foreign Artists Taxation Act.
The tax on foreign artistes is 15 per cent of their gross income. If you have had expenses for board and lodging, travel or agency fees, you are entitled to deduct them from your tax basis provided you can document/substantiate them.
Foreign artist tax is payable irrespective of whether the income is paid to the artiste him/herself, a representative, commission agent or a business enterprise.
The person/company paying the artiste's fee is required to withhold and pay the tax and to provide information to the Norwegian Tax Administration.
If you pay foreign artist tax you do not need to send a tax return to the Norwegian tax authorities. If you live in another Nordic country (or another EEA country), you have the option of being taxed pursuant to ordinary rules if that would be more favourable for you. In that case you should submit a tax return and ask to be taxed pursuant to the ordinary rules.
Unlimited tax liability
If you stay in Norway long enough to become a resident, you will be taxed pursuant to ordinary rules from the income year before you become a resident. In that case you must submit a tax return to the Norwegian tax authorities.
Taxation in your country of residence
The income may also be taxable in your country of residence and must always be declared in your tax return in your residence country. If the income is taxed both in Norway and in the country where you are a resident it is the residence country that shall ensure that the income is not subject to double taxation.