Norway · tax residency · 2026

How many days make you tax resident in Norway?

183days

Tax residency thresholdchecked 2026-08-18 · lovdata.no

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How we know

Figures are as Skatteetaten — statute published by Lovdata publishes them at lovdata.no, checked 18 August 2026.

Day threshold: 183 days More than 183 days in Norway in any 12-month period, OR more than 270 days in any 36-month period, counting one or more separate stays; residence takes effect in the income year in which the relevant day count is exceeded
Tax year: 1 January – 31 December
Other tests: Skatteloven §2-1: anyone resident in the realm (bosatt i riket) is liable to tax. A person who stays in Norway for more than 183 days in any 12-month period, or more than 270 days in any 36-month period, is treated as resident, but only from the income year in which the day count is exceeded; the 270-day rule does not apply to people resident on Svalbard. Ceasing residence: for a person taking up permanent residence abroad, residence ends for the income year in which it is shown that they have not stayed in Norway for more than 61 days in the income year and that neither they nor their close family have had a dwelling available in Norway — and residence never ends before the dwelling ceases to be available. For a person who was resident in Norway for at least ten years before the year of moving abroad, residence ends only after the third income year following the move, and only if for each of those three years the 61-day and no-dwelling conditions are met. Close family means spouse, cohabitant or minor children; having a dwelling available means owning, renting or otherwise having the right to use one.
Worldwide income: Yes — residents are taxed on worldwide income
Special regimes: None identified in this run.
Authority: Skatteetaten — statute published by Lovdata
Official page: lovdata.no
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

Norway is the clearest example of why a single threshold is misleading: 270 days over 36 months catches people who never come close to 183 days in any one year. The statute states no part-day convention, so none is recorded. Cited source is Lovdata's publication of the Tax Act (lov 1999-03-26-14); Skatteetaten's own residence page could not be located without a working search tool. Worldwide taxation of residents rests on §2-1(9) of the same act, which was not separately extracted.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Norway to work remotely, the Norway digital nomad visa page covers the permission side.

Sources

lovdata.no — official source, checked 2026-08-18

Questions people ask about Norway tax residency

How many days can you spend in Norway before becoming tax resident?

183 days More than 183 days in Norway in any 12-month period, OR more than 270 days in any 36-month period, counting one or more separate stays; residence takes effect in the income year in which the relevant day count is exceeded makes you tax resident in Norway, and residents are taxed on worldwide income. Days are not the only route in: Skatteloven §2-1: anyone resident in the realm (bosatt i riket) is liable to tax. A person who stays in Norway for more than 183 days in any 12-month period, or more than 270 days in any 36-month period, is treated as resident, but only from the income year in which the day count is exceeded; the 270-day rule does not apply to people resident on Svalbard. Ceasing residence: for a person taking up permanent residence abroad, residence ends for the income year in which it is shown that they have not stayed in Norway for more than 61 days in the income year and that neither they nor their close family have had a dwelling available in Norway — and residence never ends before the dwelling ceases to be available. For a person who was resident in Norway for at least ten years before the year of moving abroad, residence ends only after the third income year following the move, and only if for each of those three years the 61-day and no-dwelling conditions are met. Close family means spouse, cohabitant or minor children; having a dwelling available means owning, renting or otherwise having the right to use one. Checked 18 August 2026 against lovdata.no.

When is Norway's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, More than 183 days in Norway in any 12-month period, OR more than 270 days in any 36-month period, counting one or more separate stays; residence takes effect in the income year in which the relevant day count is exceeded.

Are residents of Norway taxed on worldwide income?

Yes — once you are tax resident in Norway, worldwide income falls in scope, subject to double-tax treaties. None identified in this run.

Is there a special tax regime for people moving to Norway?

None identified in this run. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Norway?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Norway, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.