Rulebook / Countries / Norway
Norway day-count rules
Spending time in Norway? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Norway's day-count rules together — each explained in plain English, with a calculator and a link to the official source.
Tax residency
- 🇳🇴Avoid Norway tax residencyMore than 183 days in any 12-month period, or more than 270 days in any 36-month period. Only the first test is counted here.
<=182 / 365 - 🇳🇴Become Norway tax residentMore than 183 days in any 12-month period, or more than 270 days in any 36-month period. Only the first test is counted here.
>=183 / 365