Direct and indirect taxes

General tax conventions between Norway and other states

General tax conventions for the avoidance of double taxation and the prevention of fiscal evasion,and other international agreements regarding tax matters.

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  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Canada
    In force: 19.12.02
    Signed: 12.07.02

    Protocol

    Status: Ongoing negotiations regarding the revision of the existing agreement.

  • Agreement with limited scope

    Status: Treaty in force
    Published: Agreement Norway–Cayman Islands
    In force: 04.03.10
    Signed: 01.04.09

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Chile
    In force: 22.07.03
    Signed: 26.10.01

    The most-favoured-nation clause in Article 4 of the Protocol to the tax treaty between Norway and Chile has been triggered. For further details, see the letters from the Ministry of Finance to the Norwegian Tax Administration dated 26 January 2018 (PDF) and 5 December 2024 (PDF). 

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: In force
    Published: Prop. 15 S (2018–2019)
    In force: 01.03.21
    Signed: 07.06.17

    In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty. 

    In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–China
    In force: 21.12.86
    Signed: 25.02.86

    The tax treaty between Norway and China does not apply for Hong Kong, Macau and Taiwan.

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: In force
    Published: Prop. 15 S (2018–2019)
    In force: 01.03.21
    Signed: 07.06.17

    In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty. 

    In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».

    New treaty

    Status: Treaty is signed, but not yet in force.
    Published: Prop. 6 S (2025-2026)
    Signed: 12.05.23

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway – Yugoslavia (given effect for Croatia, Slovenia, Serbia og Bosnia Hercegovina) (PDF)

    By the exchange of notes the treaty has been given effect for Croatia as from 6 March 1996.

    The tax treaty between Norway and Yugoslavia was, through an exchange of notes dated 6 March 1996, made applicable to Croatia from the same date. The specific provision in paragraph 3 of Article 15, which concerns dependent personal services, shall not apply to individuals resident in Norway. See note (PDF).

    Further information

    The tax treaty with Yugoslavia dated 1 September 1983 has been suspended. With certain reservations, the treaty was extended to apply to Croatia, Bosnia and Herzegovina, Serbia, Slovenia, and Montenegro. Today, the treaty remains in force for Croatia, Bosnia and Herzegovina, and Montenegro.  

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Cyprus
    In force: 08.07.14
    Signed: 24.02.14

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: Treaty in force
    Published: Prop. 15 S (2018–2019)
    In force: 01.05.21
    Signed: 29.06.18

    In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.

    Read the synthesized text for the convention between Norway and Cyprus (PDF)

    Further information

    Terminated general tax conventions between Norway and other states

  • Tax treaty

    Status: Treaty in force 
    Published: Convention Norway–Czech Republic
    In force: 09.09.05
    Signed: 19.10.04

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: Treaty in force
    Published: Prop. 15 S (2018–2019)
    In force: 01.05.21
    Signed: 29.06.18

    In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.

    Read the synthesized text for the convention between Norway and Czech Republic (PDF)

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  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Gambia
    In force: 20.03.97
    Signed: 27.04.94

  • Tax treaty

    Status: Treaty in force
    Published: Agreement Norway–Georgia
    In force: 23.07.12
    Signed: 10.11.11

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: Treaty in force
    Published: Prop. 15 S (2018–2019)
    In force: 01.05.21
    Signed: 29.06.18

    In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.

    Read the synthesized text for the convention between Norway and Georgia (PDF)

  • Tax treaty

    Status: Treaty in force 
    Published: Convention Norway–Germany (in German)
    In force: 07.10.93
    Signed: 04.10.91

    Protocol

    Status: Treaty in force
    Published: Prop. 190 S (2012–2013)
    In force: 03.02.15
    Signed: 24.06.13

    Protocol

    Status: Ongoing negotiations regarding the revision of the existing agreement.

    Consolidated version

    A consolidated version of the 1991 Convention and the 2013 Protocol can be found in Prop. 190 S (2012–2013).

  • Tax treaty

    Status: Treaty is signed, but not yet in force
    Published: Convention Norway–Ghana
    Signed: 20.11.20

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Greece
    In force: 16.09.91
    Signed: 27.04.88

    The protocol of this treaty provides an option for Norway, by the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic note was sent to Greece.

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: In force
    Published: Prop. 15 S (2018–2019)
    In force: 01.03.21
    Signed: 07.06.17

    In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty. 

    In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».

  • Tax treaty

    Status: Treaty in force
    Publisert: Convention Norway–Greenland (Norwegian text only)
    In force: 21.12.05
    Signed: 04.08.05

    Protocol

    Status: Ongoing negotiations regarding the revision of the existing agreement.  

  • Agreement with limited scope

    Status: Treaty in force
    Published: Agreement Norway–Guernsey
    In force: 07.10.09
    Signed: 28.10.08

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  • Tax treaty

    Status: Signed, but not yet in force
    Signed: 16.12.25 

     

  • Tax treaty

    Status: Treaty in force 
    Published: Convention Norway–Hungary (PDF)
    In force: 20.09.81
    Signed: 21.10.80

    The protocol of this treaty provides an option for Norway, by the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic note was sent to Hungary.

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  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Kazakhstan
    In force: 24.01.06
    Signed: 03.04.01

    Protocol

    Status: Ongoing negotiations regarding the revision of the existing agreement.

  • Tax treaty

    Status: Treaty in force
    Publisert: Convention Norway–Kenya (PDF)
    In force: 10.09.73
    Signed: 13.12.72

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  • Tax treaty

    Status: Treaty in force
    Published: Agreement Norway–Nepal
    In force: 19.06.97
    Signed: 13.05.96

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Netherlands
    In force: 31.12.90
    Signed: 12.01.90

    The protocol of this treaty provide an option for Norway, by means of the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic note was sent to the Netherlands.

    Protocol

    Status: Treaty in force
    Published: Protocol Norway–Netherlands
    In force: 30.11.13
    Signed: 23.04.13

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: Treaty in force
    Published: Prop. 15 S (2018–2019)
    In force: 01.05.21
    Signed: 29.06.18

    In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.

    Read the synthesized text for the convention between Norway and Netherlands (PDF)

    Competent authority agreement

    Competent authority agreement (PDF) between Norway and Netherlands regarding closed fund for mutual account (closed FRGs) established in the Netherlands.

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Netherlands Antilles (PDF)
    In force: 17.12.90
    Signed: 13.11.89

    After the dissolution of The Netherlands Antilles the Convention between The Kingdom of Norway and The Kingdom of The Netherlands in respect of The Netherlands Antilles will apply to the following individual territories: Maarten, Bonaire, St. Eustatius and Saba.

    Please note that the Convention between Norway and Curuacao was terminated by Royal Decree 9 June 2023. A diplomatic note has been sent, and the termination took effect on 1 January 2024. 

    Protocol

    Status: Treaty in force
    Published: Protocol Norway–Netherlands Antilles
    In force: 01.09.11
    Signed: 10.09.09

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–New Zealand (PDF)
    In force: 31.03.83
    Signed: 20.04.82

    The protocol of this treaty provides an option for Norway, by the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic note was sent to New Zealand.

  • Tax Treaty between Norway, Denmark, Sweden, Finland, Iceland and the Faroe Islands

    Status: Treaty in force
    Published: St.prp.nr. 5 (1996–1997)
    In force: 11.05.1997
    Signed: 23.09.1996

    Protocols

    Status: Treaty in force
    Published: St.prop.nr. 10 (1997–1998)
    In force: 31.12.1997
    Signed: 06.10.1997

    Status: Treaty in force
    Published: St.prp.nr. 54 (2007–2008)
    In force: 29.12.2008
    Signed: 04.04.2008

    Status: Treaty in force
    Published: Prop. 114 SP (2017–2018)
    In force: 28.11.2019
    Signed: 29.08.2018

    Consolidated version

    Read the Nordic Agreement, consolidated version (PDF).

    New from 1 January 2025: In a letter dated 5 November 2024, the Faroe Islands requested that the provision in paragraph 2 (c) of Article 25 be repealed (the amendment entered into force on 12 December 2024 and applies to tax years beginning on or after 1 January 2025). This change is reflected in the consolidated version.

    Other agreements

    Agreement between Norway and Sweden on special provisions on avoidance of double taxation in connection with the construction, maintenance and operation of a border bridge forming part of the new Svinesund connection was signed on 22 October 2002. The agreement is included in St.prp.nr. 14 (2002–2003).

    Agreement between Norway and Finland on special provisions on avoidance of double taxation in connection with the construction of border bridges, was signed on 19 May 1993. The agreement is included in St.prp.nr. (1992–93) (PDF).

    Agreement between the Nordic countries on mutual assistance in tax matters (the Mutual Assistance Agreement) was signed on 7 December 1989 and entered into force on 8 May 1991. The agreement is included in St.prp.nr. 53 (1989–90) (PDF). Pursuant to Article 20 of the Mutual Assistance Agreement, both the Agreement on the Collection and Transfer of Tax  (PDF) and the Agreement on the Implementation of the Assistance Agreement (PDF) were signed on 30 June 1997.

    The Inheritance Tax Agreement between Norway, Denmark, Sweden, Finland and Iceland is included in St.prp.nr. 17 (1989–90) (PDF). The agreement was signed on 12 September 1989 and entered into force on 19 August 1992. Through an exchange of notes dated 6 June 2014, the agreement was terminated with effect for Norway from 22 August 2014.

    More information

    More information on cross-border activities within the Nordic region can be found on Nordic eTax. Here, you can also submit questions and receive answers from the tax authorities in the relevant countries.

     

     

     

     

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  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Romania
    In force: 01.04.16
    Signed: 27.04.15

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: In force
    Published: Prop. 15 S (2018–2019)
    In force: 01.03.21
    Signed: 07.06.17

    In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty. 

    In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».

    Further information

    Terminated general tax conventions between Norway and other states

  • Tax treaty

    Status: Treaty in force
    Published: Convention Norway–Russia
    In force: 20.12.02
    Signed: 26.03.96

    Multilateral Convention to implement BEPS Measures (MLI)

    Status: In force
    Published: Prop. 15 S (2018–2019)
    In force: 01.03.21
    Signed: 07.06.17

    In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty. 

    In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».

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  • Tax treaty

    Status: Treaty in force 
    Published: Convention Norway–Venezuela
    In force: 08.10.98
    Signed: 29.10.97

  • Tax treaty

    Status: Treaty in force 
    Published: Convention Norway–Vietnam
    In force: 14.04.96
    Signed: 01.06.95

    There is a typographical error in the printed version of St. prp. no. 75, sub-paragraph 2d) of Article 23 in the Norwegian text, as well as in sub-paragraphs 2a) and d) of Article 23 in the English text. These errors have been corrected in the electronic version available online (which you can download from this page). The corrections are as follows:

    • In sub-paragraph 2d) of Article 23 of the Norwegian text, the words "det faste driftssteds" have been replaced with "den".
    • The first line of paragraph 2a) of Article 23 in the English text has been deleted, as it was duplicated in the printed version.
    • The sixth line sub-paragraph 2d) of Article 23 is missing in the printed version and has been added in the electronic version. The missing words are: "per cent of the gross amount of the divi-"

    Protocol

    Status: Ongoing negotiations regarding revision of the existing treaty.

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