Tax

Norway: 61 days a year after moving abroad

Up to 61 days in Norway in the income year (the calendar year)

About This Rule

For when you have moved abroad for good: your Norwegian tax residence ends for an income year in which you stay in Norway no more than 61 days in total and the conditions below are met. If you lived in Norway for at least 10 years before moving, it ends only after the 3rd income year following the move, and each of those years must pass the same tests. The app counts whole and part days, 1 January to 31 December. This tracks the day count only.

Also Requires

  • A permanent move abroad
  • No home available in Norway to you, your spouse or partner, or your minor children

Sources

Reviewed September 30, 2026

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