Global tax liability
To be subject to global tax liability means that you’re liable to pay tax on all your income and wealth in both Norway and abroad.
You have a global tax liability when you’re resident in Norway for tax purposes. You also have a global tax liability after you’ve emigrated abroad and before being granted cessation of tax residence.
Does this apply to me?
This applies to you if you’ve moved to or you’re staying in Norway. It also applies to you if you’ve moved abroad before you’re granted cessation of tax residence.
To be subject to global tax liability, you must be resident for tax purposes in Norway.
Being registered as resident in Norway in the National Population Register is not the same as being tax resident in Norway. Being tax resident in Norway only has significance for the question of whether you must pay tax to Norway on your income and/or wealth.
You’re tax resident Norway if one of the following descriptions applies to you:
- You stay in Norway for more than 183 days over a 12-month period.
- You stay in Norway for more than 270 days over a 36-month period.
How to calculate the amount of days
When you calculate how many days you stay in Norway, you must count all the days you’re in Norway, including days you’re only staying part of the day in Norway. The days do not need to follow each other. The reason for staying does not matter.
If you stay more than 183 days in Norway in your first year in Norway, you’re tax resident from the first day. If the 183 days are split between two income years, you will become tax resident from 1 January of the second year.
You move to Norway on 1 March. You stay more than 183 days in Norway between 1 March and 31 December the year you move here.
You’re therefore tax resident from and including 1 March.
You move to Norway on 1 October. You cannot stay more than 183 days in Norway between 1 October and 31 December the year you move here.
You’ll therefore become tax resident from and including 1 January the year after moving to Norway.
You stay in Norway for 70 days the first year, 90 days the second year and 120 days the third year.
If you stay more than 270 days in Norway within a 36-month period, you’ll be tax resident from 1 January the year your stay exceeds 270 days in total.
Since you exceed 270 days during the third year, you’ll be tax resident from 1 January of the third year.
You can stay an average of 90 days per year in Norway without becoming tax resident in Norway.
Example of when you’re not tax resident in Norway
You stay in Norway for 90 days the first year, 90 days the second year and 90 days the third year. This totals 270 days in Norway during a 36-month period (3 years). To be tax resident in Norway, you must stay more than 270 days out of 36 months in Norway. In this example you are therefore not tax resident.
What you need to do
You must submit a tax return and declare all the income and wealth you have both in Norway and abroad.
- If the same income or wealth is taxable in another country as well, you may find that you pay tax both in Norway and the other country. There are different methods to avoid double taxation.
- If you’re not tax resident and therefore not subject to global tax liability, you can still be subject to limited tax liability to Norway for certain types of income and wealth.