Tax
Norway: 270 days in any 36 months
Up to 270 days in Norway in any 36-month period
About This Rule
Counts your days in Norway over any 36-month period: staying more than 270 days in total makes you tax resident, from the income year in which you pass it. Whole and part days in Norway both count. This test doesn't apply to people living on Svalbard. This tracks the day count only.
Sources
Reviewed September 30, 2026
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