Norway

Resident status is obtained by residing in Norway for more than 183 days in any 12-month period, or 270 days in any 36-month period. Residence generally continues after moving abroad until an individual can show they have not stayed in Norway more than 61 days in a calendar year and have no dwelling available to them there.

The Norwegian fiscal year is the calendar year. Individuals receive a pre-drafted tax return to review, correct if needed, and file by 30 April of the following year; if no changes are needed, the pre-drafted return is treated as accepted without any filing action. Individuals taxed entirely under the PAYE source-tax scheme do not file a return at all.

Non-residents have limited tax liability, covering only specific categories of Norway-source income. Qualifying temporary foreign workers earning below the top bracket-tax threshold can instead opt into the PAYE scheme, a simplified flat-rate withholding covered under specialRegimes.

A personal deduction (personfradrag) applies for municipal taxation purposes. As an alternative to itemising actual employment-related expenses, taxpayers may claim a standard minimum deduction (minstefradrag) equal to a percentage of income, subject to a floor and a cap, and interest expenses are generally deductible regardless of what the underlying loan was for.

A pay-as-you-earn (PAYE) scheme lets limited-tax-liable non-resident workers with a salary below the top bracket-tax threshold pay a final flat 25% rate, inclusive of social security contributions, on their Norwegian employment income, with no deductions allowed and no individual tax return required.

Businesses must register in the VAT Register once VAT-liable supplies exceed NOK 50,000 within a 12-month period (NOK 140,000 for charitable and non-profit organisations). Most registered enterprises submit VAT returns every other month; enterprises with low turnover can apply to file annually instead.

Norway's VAT law distinguishes exemptions without credit — including health services, social services, financial services (banking, insurance, share sales), educational services, and the sale and lease of real estate (accommodation and parking excluded) — from exemptions with credit (zero-rated), which include exports, supplies to ships and aircraft, and newspapers and books.

Norwegian tax law generally exempts gains from realising private household effects and personal belongings from taxation. Cryptocurrency falls entirely outside this exemption (Tax Appeals Board ruling 91 NS 158/2020); an NFT can exceptionally qualify for it, but only if it was acquired and used as the taxpayer's own household item rather than as an investment held for resale gain.