The basic rule is that you pay tax where you work, but there are exceptions for short-term employment in another country. If you live in one country and work in another, you can be taxable in two countries, but the Nordic double taxation agreement prevents double taxation. You may be fully taxable in Norway, or you may be subject to limited tax liability. It may affect taxation if you are posted by your employer, live in a border municipality or work in several countries.
Tax rate in Norway
The tax rate is on average 24% on ordinary income (2017) and you pay 8.2% of gross tax towards social security (Folketrygden).
Everyone is entitled to a personal allowance of NKR 53,150. for singles or 78,300 Nkr. for spouses. In addition, a minimum deduction (mindstefradrag) is given of 44% (minimum NOK 31,800 and a maximum of NOK 9,950,000). Both the minimum deduction and the personal allowance can be reduced in relation to how many months you have been in Norway during one year.
You can calculate what you pay in taxes here.
Social security tax in Norway
In Norway, you are taxed on income and wealth. You can find further information on income tax, wealth tax and social security tax at Nordisk eTax. If you work in Norway, the rule of thumb is you pay tax on your salary in Norway. Your employer collects your tax card electronically from the Tax Administration (Skatteetaten). You will receive a tax deduction notice (skattetrekksmelding) with information about your tax card. The message will be sent to the address you provided to the Population Register (Folkeregisteret). You must not submit the notification to your employer.
If you are not registered in Norway or have a Norwegian personal identity number, you must apply for a tax card at the tax office. You can find more information about this at Skatteetaten.
Full tax liability in Norway
You will be considered a tax resident in Norway the income year in which you have stayed in Norway for more than 183 days during a period of 12 months or 270 days during a period of 36 months. If the stay extends over several years, you can on average stay in Norway for up to 90 days without being tax resident in the country. You will find further information on full tax liability to Norway on Nordisk eTax.
The standard deduction for foreign employees is 10% of the salary (gross) and can amount to a maximum of NOK 40,000 of your salary. Be aware that the standard deduction is not given automatically, but that you must demand it yourself when you fill in the Norwegian tax return. Read more about tax matters for foreign employees and standard deductions at Skatteetaten.
Nordisk Jobløsning helps you both before, during and after your work stay in Norway. In this document you will find practical information on what to do to get into the Norwegian labor market properly.
Personal identity number
First of all, you must acquire a Norwegian personal identity number (equivalent to CPR number in Denmark). You cannot get either a tax card, a bank account or a mobile subscription before it is in place.
You get the personal idenity number by meeting in person at a tax office in Norway. Here you have to show your employment contract, passport and housing contract. At the same time you get your address registered so that you are also registered in Norway. We recommend that you go to Norway a day or two before you start work so that you can get these things sorted out.
If you are planning on staying in Norway for less than six months, you must have a D-number, which is a temporary personal identity number. With a D-number you can become registered at the population register in Norway. A D-number is also necessary to get a tax card and salary.
Read more about social security numbers on the Norway project website.
A Norwegian bank account can only be created once you have received a Norwegian personal identity number. The easiest way is to meet personally at a bank when you have received your Norwegian personal ID and a confirmation that you have an address in Norway.
Tip: If you open an account with Danske Bank or Nordea, you can transfer money for free to Denmark if you have a bank account with the same bank in Denmark.
The Nordic countries exchange tax information with each other, so don't worry about double taxation. You get the tax card when you register at the tax office to get the personal identity number.
Once you have the tax card and bank account in place, your employer can start paying your salary.
If you’re planning to stay in Norway for a longer period of time, you might want to consider getting your Norwegian phone number. It is just as easy to set up as in Denmark, however, you must have your bank account and personal identity number in place first.
Tip: If you order a subscription with Telia or Telenor, you can call Denmark without paying extra.
You have the opportunity to take your Swedish or Danish UIF with you once you move to Norway. If applicable, please contact your unemployment benefit fund (Swedish a-kassa).
Furthermore, there is an agreement between EEA countries (including Norway) that EEA citizens can transfer their insurance period from one EEA country to another. It is also possible, as unemployed, to apply for jobs up to 13 weeks in another EEA country simultaneously as you continue to receive funds from your Swedish a-kassa. The conditions in order to receive unemployment benefits include:
- You are a citizen of an EEA country
- You are a member of a Swedish pension fund
- You live and are in Sweden on your departure day
- You are entitled to unemployment benefits and have been registered at the Swedish public employment service (Arbetsförmedlingen) for at least four weeks (the time constraint varies depending on your connection to the country, etc.)
- You must register yourself at the Norwegian Employment Agency – NAV – in Norway
- You must apply for unemployment benefit from your unemployment insurance fund before you travel.
If you are called for an interview in Norway, you have the possibility to travel for up to 5 days while maintaining your unemployment benefit.
It must be an actual employment (it is not enough to register at an employment agency).
Prior your departure, you must contact your unemployment social fund and provide evidence/documentation that you have been called for an interview. You must also provide with an itinerary or other proof showing your travel plans back and forth within the set time limit.
You must also inform the public employment service about this.
Norwegian unemployment benefit
You must be registered at a Norwegian unemployment benefit fund when you are working in Norway. There is a compulsory insurance system for all employees, which automatically begins as soon as you start working Norway and pay taxes. This insurance system is called the national insurance system (Folketrygden). This means that you must opt out of your Swedish unemployment fund if you are covered by Folketrygden.
If you have been a member of a Swedish a-kassa before you went to Norway
Then you should be aware that if you become unemployed in Norway, your periods of work and earned unemployment benefits in Sweden and from different EEA countries can be included in your earnings entitlement to unemployment benefits / benefits in Norway.
You can apply for Norwegian unemployment benefit if you become unemployed in Norway. If you have not earned enough (the right to unemployment benefit is calculated on the basis of income in NOK / SEK) in Norway to be entitled to Norwegian unemployment benefit, you may in some cases include documented previous work periods and unemployment insurance in other countries and thus be entitled to unemployment benefit in Norway.
Folketrygden also covers other forms of social security in addition to the unemployment benefits. Read more here!
Read more about your rights, regardless of whether you are a member of a Swedish unemployment benefit fund (a-kassa) or not, on the Border Service's website.
As a rule of thumb, you earn pension in the country whose social security system you are or have been covered by. In Norway, the pension is tripartite and there is a distinction between:
- National pension from the National Insurance Scheme
- Occupational pension or "contractual pension" (AFP) from the employer
- Private pension savings
National pension from the National Insurance in Norway
To be entitled to a state pension from the National Insurance Scheme in Norway, you must have lived in Norway for at least 3 years after the age of 16 years. You can thus receive a state pension from Norway if you have been a member of the National Insurance Scheme for at least three years or have had a pensionable salary in Norway. As a general rule, you must still be a member of the National Insurance Scheme to be entitled to a state pension from Norway. If you live in another Nordic country but have lived in Norway for a short period, you may be entitled to a pension from Norway.
Read more about your pension at the NAV's website.
"Contractual pension" (AFP) and other pension from employers
Most employers are required to pay pensions to their employees. If you have worked in Norway, you may have earned pension through current or previous employment conditions. You should contact your current or former employer to find out which pension plans you are covered by.
Read more about AFP at the NAV's website.
Own pension savings
Private savings can also form part of your pension. It is paid out next to the other payouts when you retire. There are different ways to save and there are different products within pension savings. You have to familiarize yourself with what suits you best. Some savings are locked and can only be disbursed at a certain age while others are not locked.
Earning pension in other countries
When you have earned a pension in several EEA countries, there is an agreement between the countries (EEA agreement), which makes it possible to put pensions and pension rights together from several countries, so that you can get pension from each of these countries on the basis of of how long you have been a member and how much a pension you have earned in the different countries. There are different rates and age limits in the individual countries, so contact the authorities in the countries where you have paid towards pension for further inquiries.
Foreign citizens and persons residing abroad can freely buy housing or property in Norway. You must, however, be aware that certain types of properties are subject to duty of residence. These are homes in areas that are popular holiday destinations as well as farmsteads. In addition, hereditary land rights may be linked to farmsteads. This means that you can lose the right to the property to a person who has the right to farm. The same applies to the purchase of a condominium where another person may have a pre-emptive right. You will always be informed of this before entering into the agreement and you will always get your money back.
Read more about rules for renting / owning a home in Norway and whether there are specific circumstances you need to be aware of via Info Norden's website.
If you have any questions regarding housing, you are always welcome to contact Nordisk Jobløsning’s Secretariat, which will help you find specific housing offers. Contact email@example.com.
You are entitled to a written employment contract regardless of the length of the employment and the position.
The employment contract must include the employers 'and employees' obligations and various practical matters, such as employment period, probation period and terms of remuneration. You are not recommended to start the job until you have received and accepted the terms of the employment contract.
Wages are not regulated by law, and therefore there is no general minimum wage.Many companies have, however, entered into tariff agreements, which is an agreement on salaries and other rights between the employers' association and the professional organizations. If you are employed by a company that has entered into a tariff agreement, you will also be covered by it.
The holiday law ensures everyone at least 25 working days holiday each year.
Holidays are weekdays, incl. Saturdays, while Sundays / holidays are not included as holidays. Holiday pay is earned the year before the payment (holiday year).
If you are employed in a fixed-term position, be sure to ensure that you receive your holiday pay along with your last salary.
Read more about your rights as an employee at the Info Norden's website.
Before you start working in Norway, you should examine whether it requires authorisation of your education.
There are several authorisation offices in Norway, which grant authorisation and which processes applications within different subject areas (turnaround time about 4 weeks within most subject areas). It is important that you get your education authorised before you start working.
A regulated profession implies that the authorities make demands on minimum qualifications before you are allowed to work and / or use a specific title.
You can read more about which professions are regulated by law and what steps are needed to get the authorisation completed. Read more on Nokuts website.
You can apply for authorisation and license at the Norwegian Authorisation Office for Health Personnel: Statens Autorisasjonskontor for helsepersonell.
On the website you can find the application form and can see which professional groups must have an authorisation. Please note that it costs NOK 1665, - and there is a turnaround time of approx. 6 weeks.
Norway is divided into four regional health authorities (health enterprises): Helse Sør-Øst, Helse Vest, Helse Mid-Norge og Helse Nord. Each of these health authorities is responsible for running the hospitals in the areas concerned. At the individual health authorities' websites, you can find an overview of and links to the different hospitals. In addition, information is available for job seekers.
Read more about the process and rules on the Info Norden's website.
If you wish to come to Norway to work, you need a residence permit. You must normally have found a job first. What residence permit you should apply for depends on your competence and the type of work you will be doing in Norway.
For more information go here.
When you are moving to Norway and want to bring your animal, the same rules apply as if you want to bring your animal on a holiday to the country. Therefore, it is important to plan the trip well in advance and look into the rules and demands for bringing an animal to Norway. ID-chip, vaccinations for rabies and treatments for tapeworms are some of the requirements for bringing your pet to Norway from abroad. It is Mattilsynet that administrates the legislation surrounding import of animals to Norway, read more about the rules on their webpage.
The main rule is always that a vehicle should always be registered in the country the owner resides in, although there are some exceptions. If you live in Norway and wants to drive a vehicle that is not registered in the country, you should apply for a permit for a foreign registered vehicle. For people permanently residing abroad, or who are temporarily residing in Norway, may use a foreign registered vehicle in Norway. Primarily this is relevant for people who:
· commute to Norway
· Work abroad
· Live together with their spouse or child under the age of 18, or visits as a tourist in Norway
People who are permanently residing in Norway should register their vehicle in Norway, although there are some exceptions.
If you reside in Norway for less than a year, you may use a foreign registered vehicle without applying for a permit. Although you should be able to proof that your stay is not exceeding the limit of one year from the date of entry. Date of entry means the date you entered Norway, and not the date your vehicle entered the country.
What if I move to Norway permanently and bringing the car?
If you move permanently to Norway and bring your foreign registered vehicle with you, you should declare the vehicle at the border, and play customs fees and taxes. These rules always apply, regardless of what country you are a citizen of or where you move from. You can find more information about importing your car to Norway here.
Children between the ages of one and five years old can go to a nursery. Nurseries are a voluntary offer provided for kids whose parents are working or studying. The municipalities are responsible for providing nurseries in Norway, but there are also private alternatives. Children who attend nurseries should be registered as living in Norway. The children have a right to a nursery in their hometown if they apply before the deadline, which is determined by the municipalities. Children have a right to a nursery at the end of their birth month the year they are applying.
If you are staying temporarily with children in Norway, you can contact the municipality or a private nursery to see if they have any space available, but they are not obliged to give it to you. Read more about nurseries here.
Parents have the right to 12 months of parental leave in connection to the birth of a child. This includes the mother’s right to 12 weeks of leave during the pregnancy and six weeks reserved for immediately after the birth.
You should apply for parental leave at least three months before you want the leave to start.
In addition to these first twelve months, each parent has the right to one year each of parental leave per child. This leave should be held immediately after the first 12 months. If you are the only parent with an income, you may be entitled to both the years yourself. Other people who look after the child may also have the right to parental leave for your child.
Adoptive parents and foster parents also have the right to parental leave from the time that the care for the child starts. This does not apply if the adopted child has reached the age of 15.
Most people with the right to parental leave also have the right to parental benefits, which is a substitute for your salary when you stay at home with your child. To enjoy this right, you should meet several conditions. You can read more what these conditions are in the link below. In addition to this, you have the right to get payed for visits to the doctor for controls.
Many years of experience helping young jobseekers
Since 1985 we have helped young jobseekers find employment in another Nordic country through the exchange programme Nordjobb. Through this work, we have acquired extensive experience that will benefit you as a participant, so that you can get the best possible start in your new home country.