Tax residency in Norway: the 183-day rule
High confidenceReviewed in September 20262 rules in this country
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in any twelve-month period, consecutive or not, and any part of a day counts as a whole day whatever the reason. If the days all fall in the first year you are resident from day one; if they cross the year end, from 1 January of the year you pass the limit. There is a second threshold, 270 days in thirty-six months, which we keep separately.
The count does not decide on its own.
The other rules of Norway
Norway · 270 over 36 months
Rolling 36 monthsNorway has a second threshold that catches people who come and go: 270 days in any thirty-six-month period, counted the same way as the 183-day one. Ninety days a year for three years crosses it. Ceasing to be resident also requires dropping under 61 days a year with no dwelling available, so the count does not decide on its own.