Moving Out of Norway: How to End Your Norwegian Tax Residency

If you are planning to move out of Norway, understanding how to officially end your Norwegian tax residency is crucial. Without following the correct process, you may still be considered a tax resident and liable for Norwegian taxes on your worldwide income. This guide explains the rules for discontinuing tax residency in 2025 and 2026, eligibility requirements, and practical tips for a smooth transition.

📌 When Are You No Longer a Norwegian Tax Resident?

Ending tax residency in Norway isn’t automatic when you leave the country. According to Norwegian tax law, you remain a resident until you meet specific conditions:

• You must not stay in Norway more than 61 days in a calendar year after moving out.
• You and your close family must no longer have a dwelling available in Norway.
• If you have lived in Norway for at least 10 years, you must meet these conditions for three consecutive years before residency officially ends. Tax residency is then broken from January 1 of the fourth year.

📑 Example Timeline for Ending Residency

Suppose you leave Norway in June 2025:

• In 2025, you must limit your stay to fewer than 183 days in total.
• From 2026 onward, you must not exceed 61 days per year in Norway and cannot own or rent a home there.
• If you had lived in Norway for 12 years before leaving, you must satisfy the 61-day rule and dwelling condition for three years (2026, 2027, and 2028). You will officially break residency as of January 1, 2029.

🌍 Dual Residence and Tax Treaties

If you are considered a tax resident in both Norway and another country, a tax treaty will determine where you are primarily taxed. These treaties typically use criteria such as:

• Permanent home: Where do you have a dwelling?
• Center of vital interests: Where are your family and economic ties strongest?
• Habitual abode: Where do you spend most of your time?
• Nationality: In some cases, your citizenship is a deciding factor.

⚖️ Key Tax Implications of Moving Abroad

• Worldwide vs. Norwegian Income: Once residency ends, you are only taxed on Norwegian-source income.
• Pensions: Norwegian-source pensions are typically subject to a 15% withholding tax unless reduced by a treaty.
• Exit Tax: If you hold shares or options worth more than NOK 500,000, you may face exit tax on unrealized gains when you leave.
• Social Security Contributions: You may still need to pay if you maintain ties to Norway, unless exempted by agreements.

✅ Steps to Properly End Your Residency

1. Notify Skatteetaten (Tax Office): Submit documentation of your move and new residence abroad.
2. Update Folkeregisteret (Population Register): Declare your relocation officially.
3. Review Exit Tax Obligations: Assess unrealized gains on shares or equity.
4. Check Tax Treaty Rules: Confirm whether your new country has a treaty with Norway.
5. Limit Stays in Norway: Track your days carefully to avoid unintended residency continuation.