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Moving to Norway · Taxes · Reviewed September 4, 2026

Taxes in Norway for US citizens

Two systems will have a claim on you: Norway's, because you live there, and the American one, because you are a citizen. This page sets out how they fit together, what Norway's agreements with the US do and do not cover, and the order things happen in during your move year.

Top personal rate47.4%US federal top rate 37%
VAT / consumption tax25%US sales tax averages 7.5%
US income tax treatyIn forceTie-breaker available
Totalization agreementIn forceOne social security system

This is not tax advice. Cross-border outcomes turn on facts this page cannot know: your visa category, your income mix, where your employer is incorporated, what you own and when you bought it. Use this to ask a qualified cross-border accountant better questions, and verify every figure against Norway's tax authority and, for the US side, the IRS guidance for citizens abroad.

Your position in Norway

When you become tax residentDay-count based. You become tax resident if you stay in Norway more than 183 days in any twelve-month period, or more than 270 days in any thirty-six-month period, counting whole and part days. If the 183 days fall inside the calendar year you moved, residence runs from your first day in Norway; if they straddle two years, residence starts on 1 January of the second year. Residents are taxed on worldwide income and worldwide capital, subject to treaty relief.
US income tax treatyIn force
Totalization agreementIn force
Top personal income tax rate47.4% · US federal 37%
VAT / consumption tax25% · US sales tax averages 7.5%
NotesUS citizens keep filing US returns from Norway for as long as they hold the passport. Norwegian wage tax in 2026 is 22% on general income plus a five-step bracket tax topping out at 17.8% above NOK 1,467,201, plus a 7.6% national insurance contribution, so the top marginal rate on salary is 47.4%. On the national average wage the total bite is about 26%. Because Norwegian rates on middle and high salaries generally exceed US rates, the foreign tax credit on Form 1116 usually beats the foreign earned income exclusion, which is capped at USD 132,900 for tax year 2026 and covers earned income only. The 1971 Convention and its 1980 protocol allocate taxing rights, and the totalization agreement in force since 1 July 1984 means you pay into the Norwegian scheme or US Social Security, not both, evidenced by a certificate of coverage. Two Norwegian features surprise Americans. First, a net wealth tax: 0.35% to the municipality plus 0.65% to the state on net wealth above NOK 1,900,000 (about USD 204,000) for a single filer, rising to 1.10% combined above NOK 21,500,000, and it is a tax on assets rather than income so it does not offset US income tax neatly. Second, everyone's assessed income and wealth is searchable in the public tax list. VAT is 25% standard, 15% on food, 15% on water and wastewater services since 1 July 2025, and 12% on passenger transport and accommodation. FBAR and Form 8938 reporting still apply to Norwegian accounts.

Norway taxes on residence, by day count rather than by a judgment call about ties. More than 183 days in any twelve-month period, or more than 270 in any thirty-six-month period, and you are resident on worldwide income and capital. If those 183 days fall inside your arrival year, residence runs from your first day.

Headline rates are lower than Americans expect. In 2026 wage income carries 22% on general income, after a minimum standard deduction of up to NOK 92,000 and a personal allowance of NOK 108,550, plus a bracket tax rising from 1.7% above NOK 226,100 to 17.8% above NOK 1,467,201, plus 7.6% national insurance. Top marginal rate on salary: 47.4%. On the average wage of NOK 62,070 a month, total tax lands near 26%, leaving about NOK 45,660, roughly USD 4,910.

The surprise is the wealth tax. Net assets above NOK 1,900,000, about USD 204,000 for a single filer, attract 0.35% to the municipality plus 0.65% to the state, rising to 1.10% combined above NOK 21,500,000. It hits net worth rather than income, so it maps badly onto the US foreign tax credit. A second surprise: your assessed income and wealth sit in a searchable public tax list.

The 1971 treaty and its 1980 protocol allocate taxing rights, and the totalization agreement in force since 1 July 1984 keeps you out of double social security. Because Norwegian rates on professional salaries exceed US rates, Form 1116 credits usually beat the foreign earned income exclusion, capped at USD 132,900 for 2026.

The United States does not stop taxing you

The US taxes citizens on worldwide income regardless of where they live. Moving to Norway adds a second tax system; it does not remove the first one. Most Americans abroad end up owing little or nothing to the IRS, but that outcome is produced by filing correctly, not by leaving.

Two mechanisms produce that result. The foreign earned income exclusion removes foreign wages and self-employment profit up to an annually indexed cap, but reaches earned income only and does nothing about self-employment tax. The foreign tax credit offsets US tax dollar-for-dollar with income tax actually paid to Norway, reaches passive income the exclusion cannot, and can leave credits to carry forward. You cannot apply both to the same dollar. Separately, FBAR and FATCA reporting is triggered by account balances rather than by tax owed, and carries penalties out of all proportion to the tax at stake.

The full mechanics are the same wherever you move, so they live in one place: US taxes when you live abroad covers the exclusion tests, the credit, treaties and the saving clause, FBAR and FATCA thresholds, self-employment tax and state residency. The rest of this page is what Norway specifically changes.

Which mechanism fits Norway

Norway's top rate of 47.4% sits at or above the US federal top rate of 37%. Local tax is doing the heavy lifting, so the foreign tax credit is the mechanism worth modelling first: it usually eliminates the US liability outright and leaves excess credits to carry forward.

Self-employment in Norway

A totalization agreement covers Norway, so a self-employed American here can normally be assigned to one social security system and exempted from the other, evidenced by a certificate of coverage. Arrange it at the start of the engagement, not at filing time.

US-side official references: FEIE ·Foreign tax credit ·FBAR ·FATCA reporting ·Totalization agreements

Which relief mechanism reaches which income

The most common planning error is assuming the exclusion covers everything. It covers one category. This table maps each kind of income against the mechanisms available to you, with the last column set to Norway's recorded agreement status.

General map of relief by income type, with the treaty column reflecting Norway's recorded status. A starting point for a conversation with an accountant, not a determination.
Income typeForeign earned income exclusionForeign tax creditTreaty position for Norway
Wages earned while living in NorwayYes, up to the annual cap, if you pass the residence or presence testYes, on anything above the cap or not excludedThe employment income article assigns the primary taxing right
Self-employment profitIncome tax only. Self-employment tax survives the exclusionYes, against income tax on the same profitTotalization decides which social security system you pay into
Dividends and interestNo. It reaches earned income onlyYes, for foreign tax actually paid on itDividend and interest articles usually cap withholding
Capital gains on investmentsNoYes, where a foreign tax is paid on the same gainA gains article assigns the taxing right by asset type
Rental income from propertyNoYes, for foreign tax charged on foreign propertyImmovable property is normally taxed where it sits
Pensions and retirement account withdrawalsNoYes, where foreign tax is charged on the withdrawalThe pension article decides. Read it before you draw
US Social Security benefitsNoDepends which country is entitled to tax themMany treaties assign them to one country only

Read the rows against your own income mix. Someone on a local salary and nothing else uses one row of this table. Someone with a brokerage account, a rental at home and vesting equity uses five, and each one can land in a different country.

What Norway's agreements with the US actually change

The general mechanics above apply to every American abroad. What differs country by country is which of them Norway has an agreement to soften. Of the 15 countries covered on this site, 15 have a US income tax treaty, 12 have a totalization agreement and 12 have both. Norway is the case below.

Treaty and totalization status for Norway, and the mechanism each one affects
IssueStatus for NorwayWhat that means for you
Double tax on employment incomeTreaty in forceA US–Norway income tax treaty exists, so each type of income has an assigned taxing country and there is a defined route to relief rather than an argument. You still file both returns; the treaty decides who taxes what first.
Being treated as resident by both countriesTie-breaker availableTreaties carry a residence tie-breaker: permanent home, then centre of vital interests, then habitual abode, then nationality. It gives you a defensible answer in the year you move, when both countries can plausibly claim you.
Social security and payroll contributionsTotalization in forceA totalization agreement covers the US and Norway, so the same earnings are not charged to both social security systems. It also lets contribution periods in each country count toward qualifying for a benefit in the other.
Self-employment and freelancingCertificate of coverage routeWhere an agreement applies, a certificate of coverage from the system you do pay into is what you show the other one. Get it before the first invoice, not after the first assessment.
Pensions, retirement accounts and investment incomeTreaty articles applyTreaty articles usually address pensions, dividends, interest and capital gains separately from wages. Read the specific articles: a treaty that solves your salary can leave your brokerage account taxed in a way you did not expect.

Treaty and totalization status is recorded from the sources listed at the foot of this page. Agreements are amended and protocols enter force on their own timetable, so check the current text before taking a position on a return.

Two numbers worth running before you move

Consumption tax, which nobody models

Income tax gets the attention. Consumption tax takes its slice every month without appearing on any return. A US household spending the national average net salary of $4,230 a month would need roughly $4,188 a month in Norway for the same basket, at Norway's overall price level. Of that, the VAT embedded in the prices is up to about $838 a month, against roughly $295 in embedded sales tax at home.

Indicative consumption tax inside an equivalent monthly basket
MeasureUnited StatesNorway
Headline consumption tax rate7.5%25%
Equivalent monthly basket$4,230$4,188
Tax inside that basket, per month$295$838
Per year$3,540$10,056

A ceiling, not a bill. It assumes the whole net salary is spent, and in practice rent sits outside VAT in most systems while food, medicine, books and transport often carry reduced or zero rates, so real exposure lands below this line. The direction of the gap is the useful part: about $543 more per month than at home, before any reduced rate applies.

Marginal rate, read honestly

Norway's top personal rate is 47.4% against a US federal top rate of 37%, a gap of +10.4 points. That comparison is weaker than it looks in both directions. The US figure excludes state income tax, which can add several points on top. The Norwegian figure bites at its own threshold, which may be far lower or far higher in income terms than the US bracket it is being compared to. Top rates tell you the shape of a system, not your bill. Model your actual income against the brackets on the official site before you decide anything.

Check what your salary is worth in Norway →

How Norway compares on tax across our dataset

Norway ranks 8 of 15 on headline top personal rate, lowest first, with 7 countries charging a higher top rate. Every row links to that country's own tax page.

Top personal rate, VAT and US agreement status, lowest top rate first
CountryTop rateVATUS treatyTotalization
United States (baseline)37%7.5%Not applicableNot applicable
Mexico35%16%YesNo
Thailand35%7%YesNo
New Zealand39%15%YesNo
Italy43%22%YesYes
Australia45%10%YesYes
United Kingdom45%20%YesYes
Spain47%21%YesYes
Norway · this page47.4%25%YesYes
Germany47.5%19%YesYes
Portugal48%23%YesYes
Netherlands49.5%21%YesYes
Ireland52%23%YesYes
Sweden52.4%25%YesYes
Canada53.5%5%YesYes
Japan55.9%10%YesYes

Headline rates only. They ignore social contributions, local surtaxes, wealth and inheritance taxes, and the very different incomes at which each top rate starts. A country with a high top rate that begins at a high threshold can cost a middle earner less than one with a lower rate that begins early.

The sequence of tax events in your move year

The move year is the messy one: part-year residence in two systems, two calendars, and deadlines that do not line up. This is the order things generally happen in.

  1. Before you leaveFix the date you stop being a US state resident and the date you land, because almost every later question is answered by those two dates. Take a snapshot of account balances, unrealised gains and any equity vesting schedule. Selling before you become Norway tax resident is a different transaction from selling after.
  2. The day you arriveRecord the arrival date against something durable, such as a boarding pass, a lease or a registration receipt, because you may have to evidence it years later. It is the day the clock starts on the rule that decides your Norwegian tax residency: Day-count based. You become tax resident if you stay in Norway more than 183 days in any twelve-month period, or more than 270 days in any thirty-six-month period, counting whole and part days. If the 183 days fall inside the calendar year you moved, residence runs from your first day in Norway; if they straddle two years, residence starts on 1 January of the second year. Residents are taxed on worldwide income and worldwide capital, subject to treaty relief.
  3. Weeks 1 to 8: register locallyA local tax number is usually a precondition for a bank account, a lease and a payroll run, so it happens early whether or not you feel like a taxpayer yet. Registering does not by itself make you resident; the residency rule above does.
  4. First local filingYour first Norwegian return covers only the part of the year you were resident, in most systems, and it is the return where split-year treatment is claimed if the country offers it. Deadlines rarely match the US calendar.
  5. First US filing from abroadTaxpayers whose tax home is abroad get an automatic extension beyond the April deadline, and a further extension on request. The extension is for filing, not for paying: interest runs from the original date.
  6. The same season: information returnsThe FBAR and, above higher thresholds, Form 8938 are filed on their own schedules and carry their own penalties. They report balances, not income, so people who owe nothing still miss them and still get penalised.
  7. Month 12 onwardThe bona fide residence test needs an uninterrupted tax year abroad, so the first full calendar year is often the first year you can use it. Until then the physical presence test, 330 full days abroad in a 12-month window, is usually the only route to the exclusion.

State residency: the bill people do not expect

Federal filing is the obligation everyone knows about. The one that catches people is the state they left. States set their own residency rules, and several test domicile, meaning your permanent home in intent, rather than where you physically are. Under a domicile test you can spend a full year in Norway and still be assessed as a resident of your old state, on your worldwide income, with none of the federal relief above available against it. The FEIE and the foreign tax credit are federal mechanisms, and a state is not required to follow them.

What severing residency usually rests on, and what to be able to evidence:

  • Ending the lease or selling the home, rather than keeping it available to you.
  • Surrendering the state driver's licence and voter registration.
  • Moving vehicle registration, professional licences and mailing address out of state.
  • Where dependants live and where school-age children are enrolled.
  • Day counts, kept contemporaneously. A calendar reconstructed three years later convinces nobody.
  • Filing a final part-year return for the state, which is what formally closes the file.

Check your specific state's rule before you leave, not after. It is easier to establish that you left cleanly on the way out than to argue it from Oslo two years later.

What to keep, from day one

  • A day-count log with arrival and departure dates for every trip, including trips back to the US. Both the physical presence test and Norway's own residency rule are decided on days.
  • Local payslips and the annual Norwegian tax assessment, which is the evidence of foreign tax paid that a credit claim rests on.
  • Year-end statements for every non-US account, plus the maximum balance during the year, which is what the FBAR asks for and what banks rarely show by default.
  • Cost basis and acquisition dates for anything you owned before you moved, in USD at the time.
  • Your certificate of coverage, if a totalization agreement applies to you.
  • The exchange rates you used, and the source of them, applied consistently across the year.

Tax questions about Norway

Do I still pay US taxes if I live in Norway?

You still file every year on worldwide income. Whether you owe is separate. Norwegian rates on professional salaries reach a 47.4% top marginal rate, so the foreign tax credit on Form 1116 usually wipes out US liability and beats the foreign earned income exclusion, capped at USD 132,900 for 2026. FBAR and Form 8938 reporting on Norwegian accounts still apply. Norway's wealth tax has no clean US credit.

Sources and review

The Norway-specific figures on this page, meaning the residency rule, treaty and totalization status, rates and notes, come from the sources below. The general US mechanics are described from published IRS, FinCEN and SSA guidance, linked inline above.

What these numbers are. The headline figures were re-derived from primary sources during review. Some category indices could not be matched to a published statistic and are reasoned estimates, marked as such in the list below. Where a source entry says a value is derived, estimated or crowd-sourced, that is exactly what it is: no international body publishes a like-for-like index for every category, and private insurance premiums are not published at all in most countries. Rent figures are national market averages, so a capital city will run above them. How the dataset is built.

  1. OECD SDMX, Monthly comparative price levels (DSD_PPP_M@DF_PP_CPL_M), Norway against United States = 100 - single observation, July 2026 = 99, the latest month published; basis for col_index_vs_us — accessed September 4, 2026
  2. OECD SDMX, PPP detailed results: price level indices (DSD_PPP@DF_PPP_CPL), 2024, base reference area United States = 100 - Norway: food and non-alcoholic beverages 113, transport 126, restaurants and hotels 114, alcoholic beverages 162, purchase of vehicles 85.9, fish and seafood 83.8, household final consumption expenditure 88.8. groceries, transport and dining indices on this page are those 2024 values rescaled by 99/88.8 to the July 2026 overall level — accessed September 4, 2026
  3. Norges Bank exchange rate API (EXR, business-daily USD/NOK spot) - 9.2957 on 4 September 2026, the rate used for every krone conversion on this page; monthly averages give 9.7064 for July 2026, the 4% krone appreciation referred to in the cost of living section — accessed September 4, 2026
  4. Statistics Norway, table 09895, Rental market survey 2025: average monthly rents by price zone and number of rooms - two-room dwellings NOK 15,260 in Oslo and Bærum, NOK 11,790 for the whole country, NOK 9,880 in urban settlements over 20,000; one-room NOK 8,770 nationally. A Norwegian two-room flat is one bedroom plus a living room, so it is the closest match to a US one-bedroom: rent_1bed_center_usd is the Oslo and Bærum figure and rent_1bed_outside_usd the national average, both at 9.2957 — accessed September 4, 2026
  5. Zumper National Rent Report, published 25 August 2026 - US median one-bedroom asking rent USD 1,515, down 0.1% year on year. Aggregated listing data rather than an official statistic, used as the US denominator for rent_index_vs_us because no official monthly US asking-rent series exists; rent_index_vs_us of 84 is the NOK 11,790 national average two-room rent, USD 1,268, over USD 1,515 — accessed September 4, 2026
  6. Statistics Norway, table 11418, Monthly earnings 2025 - average monthly earnings, all occupations, NOK 62,070; the same table gives a median of NOK 55,800 and average contractual hours of 37.3 a week for full-time employees. avg_net_salary_usd_month is derived from the average by applying the 2026 Norwegian tax rules cited below: gross NOK 744,840 a year, less the NOK 92,000 minimum standard deduction and NOK 108,550 personal allowance, taxed at 22% on general income, plus NOK 20,549 bracket tax and 7.6% national insurance, giving NOK 196,900 total tax (26.4%) and NOK 45,662 net a month, USD 4,912 at 9.2957 — accessed September 4, 2026
  7. Statistics Norway, table 01222, Population at the end of the quarter - 5,636,904 at the end of Q2 2026 — accessed September 4, 2026
  8. Statistics Norway, table 09387, Electricity price, grid rent and taxes for households - series 'total price of electricity and grid rent incl. taxes, electricity support from the government deducted', the price households actually pay: 132.3 øre/kWh in 2025Q3, 123.6 in 2025Q4, 122.0 in 2026Q1 and 117.9 in 2026Q2. The four-quarter mean of 123.95 øre (13.3 US cents at 9.2957) is the price used for utilities_index_vs_us. It is an unweighted mean; because the Norgespris and electricity-support schemes flatten the seasonal profile, weighting it toward the winter quarters moves it by about 1%. The same series before support was 173.2 øre in 2026Q2 — accessed September 4, 2026
  9. Statistics Norway, Energy consumption in households, 2022 survey (the most recent) - 17,518 kWh of total energy per household per year, of which 14,964 kWh electricity, 154 kWh/m2 total and 131 kWh/m2 electricity, implying an average dwelling near 115 m2. This is the consumption assumption behind utilities_index_vs_us: the full 17,518 kWh is priced at the electricity rate, which prices the ~15% that is firewood and district heating by proxy rather than at its own rate, giving NOK 21,714 a year, NOK 1,810 a month — accessed September 4, 2026
  10. Statistics Norway, table 12842, Municipal charges - national averages for 2026, stated by SSB as 'municipal charges for a standard residence, 120 m2, excluding VAT': water NOK 6,063, wastewater NOK 6,885, waste collection NOK 4,354 a year, NOK 17,302 in total. Grossed up at the VAT rates households actually pay - 15% on water and wastewater since 1 July 2025, 25% on waste collection, per the Tax Administration rate page cited below - that is NOK 6,972 + NOK 7,918 + NOK 5,443 = NOK 20,333 a year, NOK 1,694 a month. In blocks of flats these are normally paid through the building's shared costs (felleskostnader) rather than billed separately, so they are included here to keep the basket like-for-like — accessed September 4, 2026
  11. US Energy Information Administration, Electric Power Monthly table 5.6.A - US total residential average retail electricity price 18.34 cents per kWh, June 2026. Cited only for the unit-price contrast in the cost of living section; it does not drive utilities_index_vs_us, which is a monthly whole-bill index, not a per-kWh price ratio: NOK 1,810 of energy (17,518 kWh a year at 123.95 ore/kWh) plus NOK 1,694 of water, sewerage and refuse at the VAT rates households pay is NOK 3,504 a month, USD 377 at 9.2957. The denominator is the USD 210 monthly US household utility basket used across this site as the 100 reference for electricity, heating, water, sewerage and refuse; that USD 210 is this site's standing assumption rather than a single published official statistic, which is the main reason data_confidence on this page is medium. USD 377 over USD 210 gives 179 — accessed September 4, 2026
  12. Norwegian Tax Administration, bracket tax rates 2026 - five steps, 1.7% from NOK 226,101 to 17.8% from NOK 1,467,201 — accessed September 4, 2026
  13. Norwegian Tax Administration, national insurance contributions 2026 - 7.6% on salary income for those aged 17 to 69, lower limit NOK 99,650 — accessed September 4, 2026
  14. Norwegian Tax Administration, minimum standard deduction 2026 - 46% of salary income, capped at NOK 92,000; input to the net salary calculation — accessed September 4, 2026
  15. Norwegian Tax Administration, personal allowance 2026 - NOK 108,550, a general deduction against general income; input to the net salary calculation — accessed September 4, 2026
  16. Norwegian Tax Administration, net wealth tax rates 2026 - 0.35% to the municipality and 0.65% to the state above NOK 1,900,000, 0.75% state rate above NOK 21,500,000 — accessed September 4, 2026
  17. Norwegian Tax Administration, VAT rates 2026 - 25% standard, 15% foodstuffs, 15% water and wastewater services (reduced from 25% on 1 July 2025), 12% passenger transport and accommodation. The water and wastewater rate is the VAT applied to the municipal charges in the utilities basket — accessed September 4, 2026
  18. Norwegian Tax Administration, tax residence in Norway when moving to or from Norway - the 183-day and 270-day rules and when residence starts — accessed September 4, 2026
  19. IRS, Norway tax treaty documents - 1971 income tax treaty and 1980 protocol with technical explanations — accessed September 4, 2026
  20. IRS Revenue Procedure 2025-32, section 3.39 - foreign earned income exclusion of USD 132,900 for taxable years beginning in 2026 — accessed September 4, 2026
  21. US Social Security Administration, international agreements - the US-Norway totalization agreement has been in force since 1 July 1984 — accessed September 4, 2026
  22. NAV, Membership of the National Insurance Scheme (updated 9 June 2026) - residence-based membership where the stay lasts or is intended to last at least 12 months, and compulsory membership through work in Norway — accessed September 4, 2026
  23. Helsenorge/Helfo, exemption card for public health services - NOK 3,278 user fee limit for 2026; under-18s exempt from 1 August 2026 — accessed September 4, 2026
  24. Helsenorge/Helfo, user fees at the family doctor 2026 - GP consultation NOK 179, GP specialist in general medicine NOK 235, specialist NOK 443, lab tests NOK 64, X-ray NOK 287 — accessed September 4, 2026
  25. Helsenorge/Helfo, employee from a country outside the EU/EEA - enrolment in the National Insurance Scheme and the separate NAV application required for dependent family members — accessed September 4, 2026
  26. UDI, skilled worker with an employer in Norway - qualification and job offer requirements, permit up to 3 years at a time, permanent residence after 3 years, remote work not permitted — accessed September 4, 2026
  27. UDI, skilled job seeker with a visa-free citizenship - maximum 6 months counted from entry, at least NOK 28,448 per month and NOK 155,034 in total, normally in a Norwegian bank account, no work permitted during the search, family cannot join, does not count toward permanent residence — accessed September 4, 2026
  28. UDI, self-employed persons with a company in Norway - normally a sole proprietorship and not a limited company, projected pre-tax business income of at least NOK 341,373 per year, no other work including remote work, permit granted 1 year at a time, permanent residence after 3 years — accessed September 4, 2026
  29. UDI, study permit at a university college or university - funds of at least NOK 15,488 per month or NOK 170,368 for the academic year, admission to a NOKUT-accredited institution, work of up to 20 hours per week including remote work but no self-employment, time does not count toward permanent residence — accessed September 4, 2026
  30. UDI, permanent residence permit for adults - three or five years' continuous residence depending on the permit, held permits that form a basis for permanent residence, own income of at least NOK 341,373 in the past year, no criminal conviction, a passed oral Norwegian test at level A2 or higher and the social studies test — accessed September 4, 2026
  31. UDI fees, work, studies and au pair - residence permit for work for applicants over 18, including renewals, NOK 6,300; study permit for applicants over 18 NOK 5,400 — accessed September 4, 2026
  32. UDI fees, family immigration - first-time application for family immigration for adults NOK 11,900, children under 18 NOK 5,950 — accessed September 4, 2026
  33. UDI fees, permanent residence permit - NOK 4,000 for adults, NOK 2,000 for children under 18 — accessed September 4, 2026
  34. UDI, changed income requirement in family immigration cases - the reference person's income requirement rose from 2.7 to 3.2 times the National Insurance basic amount (G) on 1 February 2025, currently NOK 436,957 a year pre-tax for applications registered from that date — accessed September 4, 2026
  35. UDI, visit Norway without a visa - up to 90 days for visa-free nationals including US citizens — accessed September 4, 2026
  36. European Union official ETIAS website - ETIAS is currently not in operation and no applications for travel authorisations are collected at this point; the application fee will be EUR 20 — accessed September 4, 2026

Nathan Brooks · Editor, Your New Country

Nathan builds and maintains the Your New Country dataset, reconciling figures from the OECD, Eurostat, the World Bank and national statistics offices, and reading each country’s immigration and tax guidance at the source before it is published.

  • Reads each country’s immigration, tax and health guidance in the original official source rather than in secondary coverage
  • Reconciles every published figure against OECD, Eurostat, World Bank and national statistics releases on a quarterly cycle
  • Publishes the derivation and the access date beside each number, and marks estimates as estimates

Data reviewed September 4, 2026 · source confidence: medium ·methodology

Your New Country publishes reference information, not tax advice. Tax positions are fact-specific and the penalties for getting a cross-border position wrong are heavier than the fees for getting it checked. Before you file, take advice from an accountant who works both systems, and confirm everything against Norway's tax authority and the IRS, which administers the US rules described here.

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