{"id":17859,"date":"2025-07-08T09:47:25","date_gmt":"2025-07-08T07:47:25","guid":{"rendered":"https:\/\/melo.no\/?p=17859"},"modified":"2026-07-08T10:08:41","modified_gmt":"2026-07-08T08:08:41","slug":"skattemessig-innflytting-til-norge-nar-blir-du-skattepliktig","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skattemessig-innflytting-til-norge-nar-blir-du-skattepliktig\/","title":{"rendered":"Becoming tax resident in Norway \u2013 When do you become liable to Norwegian tax?"},"content":{"rendered":"
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Many people assume that their Norwegian tax liability begins on the day they register their address with the National Population Register or receive a Norwegian national identity number or D-number. This is not the case. Under Norwegian tax law, it is the duration of an individual's physical presence in Norway\u2014not administrative registration\u2014that determines when they become tax resident.<\/p>\n

This article explains the rules governing tax residence upon moving to Norway, which days count towards the residence thresholds, and the tax consequences of becoming tax resident.<\/p>\n

What does it mean to be tax resident in Norway?<\/h2>\n

As a general rule, an individual who is tax resident in Norway is subject to Norwegian tax on their worldwide income and wealth, regardless of whether the income is earned in Norway or abroad and regardless of where their assets are located. This is known as the principle of worldwide taxation.<\/p>\n

Consequently, foreign employment income, bank deposits, shares, rental income, and other income and assets located anywhere in the world must generally be reported in the Norwegian tax return.<\/p>\n

When do you become tax resident?<\/h2>\n

The Norwegian Tax Act provides two alternative residence tests.<\/p>\n

You become tax resident in Norway if you are physically present in the country for:<\/p>\n