{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "no.tax.residency",
  "versions": [
    {
      "rule_id": "no.tax.residency",
      "version": "2026.1",
      "jurisdiction": "NO",
      "title": "Norway residence — 183/12m or 270/36m",
      "summary": "Skatteloven §2-1(2): resident if present in Norway MORE THAN 183 days within ANY twelve-month period, or MORE THAN 270 days within ANY thirty-six-month period (the 270-day limb does not apply to Svalbard residents). Any part of a calendar day in Norway counts as a day. Residence begins in the income year in which the count is exceeded. Ceasing residence is a separate, harder test (≤61 days per year plus no dwelling, up to three years for long-term residents) that requires a Skatteetaten decision.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://lovdata.no/lov/1999-03-26-14/%C2%A72-1",
      "last_verified": "2026-09-01",
      "effective_from": "2004-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "any": [
          {
            "count": {
              "country": "NO",
              "period": "rolling_window",
              "window_months": 12,
              "op": ">",
              "value": 183
            }
          },
          {
            "count": {
              "country": "NO",
              "period": "rolling_window",
              "window_months": 36,
              "op": ">",
              "value": 270
            }
          }
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "no.approaching"
        }
      ],
      "notes": [
        "Read at lovdata.no on 1 September 2026. §2-1(2)(a): 'i en eller flere perioder oppholder seg mer enn 183 dager i riket i løpet av enhver tolvmånedersperiode'; (b): 'mer enn 270 dager … i løpet av enhver trettiseksmånedersperiode'. Both windows are MONTH-defined and roll over every position — not calendar years, not 365-day windows.",
        "Commencement (§2-1(2), closing words): residence begins 'først i det inntektsår oppholdet i riket overstiger antallet dager' — the income year in which the threshold is exceeded.",
        "Convention: every whole or part calendar day of presence counts ('Alle hele eller deler av et kalenderdøgn med opphold i Norge, tas med' — Skatteetaten guidance to §2-1).",
        "The 270-day limb does not apply to persons resident on Svalbard (§2-1(2), final sentence).",
        "CESSATION IS NOT THIS RULE: §2-1(3) — under 10 years' residence, residence ceases for the income year with no period exceeding 61 days AND no dwelling at the disposal of you or close relatives (spouse, cohabitant, minor children — §2-1(4)); with 10+ years' residence, only after the END of the THIRD income year following departure, each of the three years meeting both conditions. Burden on the taxpayer; requires a Skatteetaten decision. Skatteetaten's heuristic: an average of 90 days per year.",
        "sufficient_not_necessary: staying under both windows does not end existing residence — see the cessation notes."
      ]
    }
  ]
}