Not a tax resident in Norway? Here’s what it means for your Norwegian tax return
If you work offshore in Norway but live abroad, you are classified as a non-resident for tax purposes. This means special tax rules apply, and if you don’t navigate them properly, you could end up paying too much tax on your Norwegian tax return.
Avoiding mistakes is crucial. Below, we explain the most common pitfalls – and how to avoid losing money when filing your Norwegian tax return.
What is a tax return?
1. Sick leave during the year? You might be entitled to a deduction on your Norwegian tax return
If you were sick while working offshore in Norway, you may be entitled to extra deductions on your Norwegian tax return. This applies to foreign workers who are not tax residents in Norway and who spent their sick leave in their home country.
What you should do:
Ask your employer for a statement confirming your sick leave period and the salary paid during this time. Make sure to include the deduction when filing your Norwegian tax return, or let us help you ensure everything is correct.
2. Interest deduction – do you have a mortgage in your home country?
If you pay interest on a mortgage in your home country, you may be able to deduct it from your taxable income in Norway. This deduction can significantly reduce the tax you pay on your Norwegian tax return. To qualify, at least 90% of your worldwide income must be taxable in Norway.
What you should do:
Contact your bank and obtain documentation showing your mortgage details and the total interest paid during the year. Add the deduction when filing your Norwegian tax return, or let us assist you – it’s not automatically included.
Interests on debt abroad?
3. Travel expenses – do you commute between your home country and Norway?
Most commuters have these costs covered by their employer. However, if you pay for them yourself, you may be entitled to deductions for travel-related expenses such as flights, meals, and transportation. These deductions can reduce the tax you owe on your Norwegian tax return.
What you should do:
Keep detailed records of all your travel expenses, including receipts for flights, hotels, meals, and transportation. Add these deductions when filing your Norwegian tax return, or let us help you maximize your refund.
4. Seafarer’s deduction – do you qualify for tax relief?
Do you work offshore or on a vessel classified as a ship in operation? Seafarers who spend at least 130 days at sea on a ship in operation during the tax year are entitled to a special deduction of 30% of their income, up to a largest limit. The deduction is normally reported by the employer, if the 130-day requirement is met.
What you should do:
Make sure your employer has reported your income correctly. If not, you can correct it yourself or let us help you.
5. Summary – how to avoid mistakes on your Norwegian tax return
Filing your Norwegian tax return correctly is essential to avoid paying too much tax. Here’s a quick checklist to help you stay on track:
- Double-check that all pre-filled information in your Norwegian tax return is correct.
- Claim all the deductions you’re entitled to – don’t leave money on the table.
- Keep documentation for all your deductions in case the tax authorities request proof.
- When in doubt, seek professional help – Norwegian tax rules can be complex.
6. Need to correct your Norwegian tax return? You have 3 years
Even if you’ve already submitted your Norwegian tax return, it’s not too late to fix mistakes. You can submit corrections for up to three years after the original deadline. This allows you to reclaim overpaid tax or claim deductions you missed earlier.
What you should do:
Log in to Skatteetaten’s website, select the tax year you want to correct, and submit your changes. Always include documentation to support your corrections. Need assistance? We’re here to guide you through the process.
The Norwegian tax system can be confusing, especially for offshore workers. We help you file your tax return correctly and ensure you do not pay more than necessary.
Deadline: April 30, 2025
Got questions? Get in touch today!
