Tax residency

Norway tax — 12- and 36-month presence calculator

Norway has two cumulative presence routes: more than 183 days in 12 months or more than 270 days in 36 months.

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Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

Both presence tests are tracked. Effective-year rules, emigration conditions and treaty residence require separate assessment.