Who it applies to
People moving or returning to Norway who are reviewing cumulative presence over both statutory windows.
Norway tax — 12- and 36-month presence
Norway has two cumulative presence routes: more than 183 days in 12 months or more than 270 days in 36 months.
Check your own dates: Norway tax — 12- and 36-month presence calculator →
Summary
- Day rule / reminder
- More than 183 days in 12 months or more than 270 in 36 months
- Window
- Rolling 12- and 36-month windows
- What the tool measures
- The recorded-day component
- Official reference
- Norwegian Tax Administration — tax residence ↗
Norway has two cumulative presence routes: more than 183 days in 12 months or more than 270 days in 36 months.
The rule
Whole days and part-days count. The year in which tax residence begins can depend on how your visits fall across income years. Leaving Norway has separate conditions; the same totals do not automatically end residence.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Norway
Recorded result: 10 days
Example 2 — overlapping records
- to · Norway
- to · Norway
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Norway
- to · Norway
Recorded result: 16 days
Exceptions & edge cases
Both presence tests are tracked. Effective-year rules, emigration conditions and treaty residence require separate assessment.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
Norway has two cumulative presence routes: more than 183 days in 12 months or more than 270 days in 36 months.
Which counting window does this tool use?
Rolling 12- and 36-month windows. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
Both presence tests are tracked. Effective-year rules, emigration conditions and treaty residence require separate assessment.
Where can I read the official requirements?
Read Norwegian Tax Administration — tax residence ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for Norway →Tax residency
Spain 183-day tax residency rule
More than 183 days in a calendar year
SpainRead the rule
Tax residency
Ireland 183-day tax residency rule
Triggers on day 183 • calendar year
IrelandRead the rule
Tax residency
Canada 183-day tax residency rule
Deemed residence • calendar year
CanadaRead the rule
Tax residency
Thailand 180-day tax residency rule
Triggers on day 180 • calendar year
ThailandRead the rule
Tax residency
New South Wales land tax surcharge
At least 200 Australian days · calendar year
AustraliaRead the rule
Tax residency
Denmark tax relief — section 33 A
No more than 42 days in a six-month period
DenmarkRead the rule