Foreign companies operating in Norway face specific tax obligations — for both the company and its employees. Access Norway consulting guides you through personal taxation, social security obligations, and reporting requirements so you stay compliant.
From your first registration to full legal compliance, we guide foreign companies through every required step to operate professionally and confidently in Norway.
We assist with
We support foreign companies with employee tax matters, employer obligations, social security contributions and Norwegian reporting requirements. We also help assess tax liability and avoid double taxation where applicable, ensuring your business remains compliant.
Bookkeeping exemption
threshold
5MNOK
Temporary projects with turnover below NOK 5 million may be exempt from Norwegian bookkeeping obligations.
Not every foreign company has the same obligations in Norway. We help you determine which rules apply, assess your reporting, tax and social security obligations, and identify whether exemptions or treaty provisions apply. This helps you avoid unnecessary registrations and compliance requirements.
We help you navigate
Tax treaties
Social security
PAYE scheme (Skatteordning)
Double taxation
We help determine where tax and social security obligations arise and whether tax treaties apply. This helps your company and employees avoid double taxation, unnecessary payments and incorrect reporting.
Foreign companies carrying out business activities in Norway may become liable for Norwegian corporate income tax, depending on their activities and presence in the country. We help assess whether your business may be subject to Norwegian tax rules, explain the practical obligations that follow, and support you with the required registrations and reporting. If your case requires specialised corporate tax advice, we will refer you to one of our trusted tax partners.
Foreign employees working in Norway may be liable for Norwegian income tax from their first day of work, depending on their employment situation, duration of stay and applicable tax treaties. Many foreign workers may qualify for Norway’s simplified PAYE tax scheme, which applies a fixed tax rate and simplified tax reporting.
We help determine which tax scheme applies to your employees and assess whether PAYE is the best option for those working in Norway. We also assist with correct registration, reporting and withholding from the start.
Foreign companies operating in Norway may be subject to Norwegian bookkeeping and accounting obligations. In some cases, companies with temporary projects and limited turnover may qualify for exemptions from full Norwegian bookkeeping requirements. We clarify which rules apply to your company, whether an exemption may be available, and whether you need to maintain accounting records in accordance with Norwegian requirements.
Norway has tax treaties with many countries to help prevent double taxation on cross-border activities. These agreements may determine which country has the right to tax income earned in Norway, depending on the company’s activities, the employee’s work situation and the duration of the assignment.
We identify whether a tax treaty applies and help assess how its provisions may affect the tax position of your company and employees.
Employers with posted employees working in Norway may be required to pay employer’s social security contributions on employee salaries. For posted workers from EU/EEA countries, an A1 certificate from the home country may document that the employee remains covered by their home country’s social security system and may exempt the employer from Norwegian contributions. We help assess whether your employees should remain covered by their home country’s social security system or be registered in Norway.
"Access Norway consulting is a company we can rely on. Their advice and engagement made our business stay in Norway significantly easier."
We received outstanding support in managing all the administrative duties needed for our company to enter the Norwegian market. Everything ran smooth from the start until the end."
"Access Norway consulting have good knowledge of the different processes and typical differences between working in other countries and working in Norway. We highly recommend working with them."
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The standard corporate income tax rate in Norway is 22%. Foreign companies may become liable for Norwegian corporate income tax if their activities create a taxable presence in Norway. Whether this applies depends on the nature, scope and duration of the work, as well as applicable tax treaties. We help determine whether your activities may trigger tax liability and explain the practical registration and reporting obligations that follow. If specialised corporate tax advice is required, we work with trusted tax advisors.
Not necessarily. Whether foreign employees become liable for Norwegian income tax depends on the duration of their stay, the nature of the work, who bears the employment costs, and the applicable tax treaty between Norway and the employee’s home country. Many employees from EU/EEA countries, the UK and other treaty countries remain taxable only in their home country for shorter assignments, provided the relevant conditions are met. We assess each employee’s situation, determine where tax is payable and help ensure the correct tax treatment from the start.
The PAYE scheme (Pay As You Earn), also known as the simplified tax scheme for foreign workers, is available to many foreign employees working in Norway. Under this scheme, the employer withholds a fixed tax rate from the employee’s salary, and in most cases the employee does not need to file an annual Norwegian tax return. However, PAYE is not always the most beneficial option. We assess whether your employees qualify for the scheme and whether PAYE is the right choice based on their individual circumstances, expected income and tax position.
In many cases, double taxation can be avoided through an applicable tax treaty or international agreement. Norway has tax treaties with many countries that help determine where income should be taxed, based on factors such as the type of income, duration of stay, where the work is performed and which entity bears the costs.
We identify whether a treaty applies, assess how it may affect your company and employees, and help you take the practical steps needed to avoid unnecessary or double taxation.
Not always. Employers with employees working in Norway may be required to pay Norwegian employer’s social security contributions, depending on where the employees are covered for social security. For employees posted from EU/EEA countries or the UK, a valid A1 certificate normally confirms continued coverage under the home country’s social security system. In these cases, the employer is generally exempt from paying Norwegian employer’s social security contributions.
We assess which social security rules apply, determine whether an exemption is available, and advise on the correct approach for your situation.
Foreign companies operating in Norway may be subject to Norwegian bookkeeping and accounting obligations, depending on their activities, registrations and turnover in Norway. In some cases, companies with temporary projects and limited turnover may qualify for an exemption from full Norwegian bookkeeping requirements.
We assess whether your company may qualify for an exemption and help clarify which records, documentation and reporting requirements are needed to stay compliant with Norwegian legislation.
Have a question about HSE cards, wage compliance, company setup, or payroll requirements? Send us a message and our team will get back to you shortly.
