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Do you live in Norway and work on board a ship that is registered in another Nordic country and operated in international traffic?

This applies to you who live in Norway and work on board a ship that is registered in another Nordic country and operated in international traffic. The information applies only to taxation of such income.

International traffic

In this context, international traffic means transport by ship, except when the ship is operated solely between places in one Nordic country.

Taxation in another Nordic country

Your pay can be taxed in the Nordic country in which the ship is registered.

When you work on board a ship that is chartered on a so-called bareboat basis by a shipping company in another Nordic country, your pay may be taxed in the country where the shipping company is resident.

Taxation in Norway

Income earned on a foreign ship is also liable to tax in Norway and shall be included on the Norwegian tax return.

In order to avoid double taxation, you can claim a deduction from the Norwegian tax for the tax you have paid in the other Nordic country (credit). The deduction is limited to the Norwegian tax on your foreign income. 

You can find information about taxation of income earned on board a ship under a contract on the Danish continental shelf under the heading "Do you live in Norway and work on the Danish continental shelf?".

National Insurance

There are special rules about where you are to be insured. For more information you should contact NAV in Norway or the social security authorities in the country where the ship is registered.

Select the other country here:   Denmark | Iceland | Finland | Sweden
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