Do you live in another Nordic country and work in Norway for a public sector employer?
This applies to you who live in another Nordic country and work in Norway for a public sector employer. The information only applies to tax on earned income.
Definition of "public sector employer"
You are deemed to have a public sector employer when you are employed by the central government, regional or municipal authorities or a public law institution, or an equivalent administrative authority in the other Nordic countries. State universities and university colleges in the Nordic countries except Finland are deemed to be public sector employers. The Finnish universities are deemed to be private employers. Companies owned by the state or a municipality etc. are not regarded as public sector employers. Nor will the state, municipality etc. be regarded as a public sector employer if the business in question is a commercial undertaking.
If you do not have a public sector employer, you will be taxed according to the rules described in "Do you live in another Nordic country and work in Norway for a private sector employer?"
Norwegian public sector employer
If you work in Norway for a Norwegian public sector employer, your salary will be taxed in Norway. If you perform the whole or part of your work in your country of residence, your income from this part of the work will normally be taxable in your country of residence.
Public sector employer resident in another Nordic country
If you work in Norway for a public sector employer who is resident in another Nordic country, your salary will normally be taxable in the employer's country of residence.
Taxation in Norway
If your salary is taxable in Norway you will be taxed pursuant to ordinary rules.
Taxation in your country of residence
The income may also be taxable in your country of residence and must always be declared in your tax return to that country. If the income is taxed both in Norway and in the country where you are a resident the double taxation shall be avoided by the country of residence.
Cross-border commuters are persons resident in Sweden or Finland in a municipality bordering on Norway who work in a border municipality in Norway. Special rules apply to cross-border commuters. If you are a cross-border commuter, your income from employment will only be taxable in your country of residence. A condition for this is that you stay regularly at least two days a week (spending the night) at your permanent address in Sweden or Finland.