A number of special tax withholding schemes apply to employees working on assignment in Norway.
Flat-rate PAYE
A simplified 'PAYE' system (Kildeskatt på lønn) applies to foreign employees working in Norway. This applies to individuals working in Norway who are not tax residents in Norway. The scheme can also apply to most foreign workers in the first tax year in which they become tax residents in Norway. See 2.1.3 for further details.
North Sea employees
Special rules apply to certain employees working for their non-Norwegian employer in the Norwegian Continental Shelf (NCS) sector of the North
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Web page updated on 17 Mar 2025 15:31