At a glance
- The test
- More than 183 days in any 12-month period, or more than 270 days in any 36-month period (Skatteloven § 2-1 (2)).
- Period
- Rolling windows, counted from date to date. A window can start in any month and cross two calendar years.
- What counts as a day
- Every whole or partial calendar day spent in Norway. The reason for the stay does not matter.
The rule
Under Skatteloven § 2-1 (2), a person is tax resident in Norway if they stay in the realm more than 183 days in any twelve-month period, or more than 270 days in any thirty-six-month period. The days do not have to be consecutive. 183 days is not enough for the first test; 184 is.
Skatteetaten's guidance says all whole or partial calendar days in Norway count, whatever the reason for the visit: work, retirement or holiday. Whole days spent outside Norway do not count. Periods run from date to date, so there is no fixed start date.
If the limit is passed in the first tax year, Skatteetaten treats residence as starting on the first day of the stay. If the days spread over two tax years, residence starts on 1 January of the year in which the limit is passed.
Leaving Norway has its own conditions in § 2-1 (3). One of them is that the person stayed in Norway no more than 61 days in the income year. The others, including permanent residence abroad and having no dwelling available in Norway, are not day counts.
How Atrium counts it
Atrium counts a day in Norway when any part of that calendar day is spent there, including arrival and departure days. A transit stop on a recorded trip counts as a day, because Norway's guidance does not exempt transit.
For each date from 1 January of the current year to your last recorded day, Atrium counts the days in the 12 months and the 36 months ending on that date. It shows the busiest window and how many days are left before 184 (12 months) or 271 (36 months) is reached. Trips you have recorded for the future are included.
Atrium never estimates days you have not recorded. It does not test the 61-day leaving rule, dwelling, Svalbard or any treaty. Those go to your tax adviser.
What catches people out
- The windows roll. A 12-month period that begins in July counts just as much as one that begins in January.
- Arrival and departure days each count as a full day.
- Days away only reduce the count if you are away for the whole calendar day.
- A long stay over two calendar years can start Norwegian residence from 1 January of the year the limit is passed, not from the day it is passed.
- The 61-day limit for leaving is one condition among several. Staying under 61 days does not by itself end residence.
Cases
Fewer than 61 days in Norway: a Danish citizen and the leaving rule
Skatteklagenemnda (Norwegian Tax Appeals Board) · 2024 · SKNS1-2024-29, decision of 13 March 2024 Source
A Danish citizen worked in Norway in 2018 and 2019, then spent 27 days in Norway in 2021. She owned a home in Denmark and earned most of her 2021 income there. The Tax Administration had kept her liable to Norwegian wealth tax on her Danish assets for 2021. The Board looked at the three conditions in Skatteloven § 2-1 (3) a: permanent residence abroad, a stay in Norway of no more than 61 days in the income year, and no dwelling available in Norway. It found all three met, and upheld her complaint.
The 61-day limit was one of three conditions. The days were counted, but the Board also looked at where she lived and whether a Norwegian home was available.
Sources
- Skatteloven § 2-1 (Lovdata)
- Skatte-ABC U-19, Utland: skattemessig bosted (Skatteetaten)
- Reglene etter norsk skatterett (Skatteetaten)
- Skatteklagenemnda SKNS1-2024-29 (Skatteetaten)
Based on the sources above, last reviewed on 2026-10-04. Educational content, not tax advice. Atrium counts days; whether those days make you resident is for you and your adviser to decide.