Norway tax residency: the 183-day rule

How does Norway count days for tax residency?

According to Skatteetaten (Norwegian Tax Administration), you become a tax resident of Norway once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.

Norway at a glance

Tax year

1 January – 31 December (the income year coincides with the calendar year).

How days are counted

Yes — all whole or part calendar days spent in Norway count, so arrival and departure (partial) days are each counted as a full day for both the 183-day/12-month and 270-day/36-month tests.

What residency means

Tax residents are in principle liable to Norwegian tax on all worldwide capital and income (subject to tax treaties). Residency begins from the first day of arrival if 183 days fall in a single income year, but from 1 January of the second year when the 183 days are split across two income years (limited tax liability applies in the first year).

Notable regime

PAYE scheme for foreign workers — a simplified flat-rate regime (25% in 2026, or 17.4% if exempt from national insurance) settled at source with no annual return, available for the first year(s) in Norway and capped at income of NOK 725,050 (2026).

Count your days in Norway

The day count is the one test you can actually calculate. Use a free calculator to see exactly how close you are to Norway's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.

Frequently asked questions