Tax
Norway: 183 days in any 12 months
Up to 183 days in Norway in any 12-month period
About This Rule
Counts your days in Norway over any 12-month period: staying more than 183 days in total makes you tax resident, from the income year in which you pass it. Whole and part days in Norway both count. A second test, more than 270 days in any 36 months, has its own preset. This tracks the day count only.
Sources
Reviewed September 30, 2026
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