Do you live in Norway and work in another Nordic country for a private sector employer?

This applies to you who live in Norway and work for a private employer in another Nordic country. This information only applies to taxation of your income from employment.

See here if you have a public sector employer, who work as a seaman or airline personnel, who work on the Danish continental shelf, or who have income as an artist or sportsperson.               

Your employer is from the country of work

You must pay tax in the country of work for the salary earned there.

If you work in a home office, or elsewhere in Norway the salary for that part of the work shall only be taxed in Norway. This applies to all work performed in Norway regardless of whether it is regular or more random.

If you are on a business trip outside the country where you are employed, the salary for that part of the work shall only be taxed in Norway.

There are certain exceptions; see below under "Special rules".

Your employer is from a country other than the country of work

You must pay tax on your salary in the country of work when one of the following conditions is met:

  • you stay in the country of work for more than 183 days during a twelve-month period,
  • your employer has a permanent establishment in the country of work, or
  • you are hired out to an enterprise in the country of work.

If none of these conditions is met, your salary will only be liable to tax in Norway.

If you meet one of the conditions mentioned above, you must pay tax in the country of employment for the salary earned there.

If you work in a home office, or elsewhere in Norway, the salary for that part of the work shall only be taxed in Norway. This applies to all work performed in Norway regardless of whether it is regular or more random.

If you are on a business trip outside the country of work, the salary for that part of the work shall only be taxed in Norway except when you travel to the employer's residence country. If you perform work in the employer's residence country, the salary for that part of the work may be taxed there.

There are certain exceptions; see below under "Special rules".

Taxation in Norway

Salary income which may be taxed in another Nordic country will also be liable to tax in Norway. You must declare the income in your Norwegian tax return. You may request a reduction of your Norwegian tax so that you do not pay tax in Norway on your salary income.

Special rules

Cross-border commuters

If you live in Norway in a municipality which has a border with Sweden and work in a border municipality in Sweden, you will be covered by the cross-border commuter rule. The same applies if you live in Norway in a municipality which has a border with Finland and work in a border municipality in Finland. If you are a cross-border commuter, you only have to pay tax on your salary in Norway. It is a condition that you stay regularly in your permanent home in Norway at least two days a week (spending the night). 

The new Svinesund bridge

If you live in Norway and work on the maintenance and operation of the new Svinesund bridge, you will only have to pay tax on your salary in Norway, even if you actually work in Sweden.

Directors' fees

You must pay tax in Norway if you receive remuneration for board work from a company in another Nordic country. The income may also be taxed in the country in which the company is resident. This applies regardless of where the work is actually carried out.

If you have paid tax in another Nordic country, you can claim a deduction from your Norwegian tax for the tax that you have paid on your income in the other country (credit). The deduction is limited to the Norwegian tax on your foreign income.

National Insurance scheme (social security) membership

There are specific rules to determine which country's National Insurance scheme (social security scheme) you will be a member of. Contact NAV in Norway or the social security authorities in the country in which you work for more information.

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