Norwegian taxes have two faces: a simple flat rate PAYE 25% for newcomers and full settlement with deductions, which can be much more advantageous for a commuter with a family in Poland. Additionally, there is the Polish side (from 2021 the credit method – family in the country means PIT-36/ZG) and two Norwegian 'tails' that few know about when leaving: tax residency can last three years after returning, and the exit tax applies to stocks and funds. All figures for 2026 verified on Skatteetaten's pages – including an important negative news: Polish-language pages of Skatteetaten no longer exist.
The Norwegian Side: PAYE or Regular Settlement?
| Kildeskatt på lønn (PAYE) | Regular Settlement | |
|---|---|---|
| Rate | 25% flat rate (17.4% if you have a Polish A1 and do not pay trygdeavgift) | Tax 22% + progressive trinnskatt (1.7% from 226,100 NOK … 13.7% from 725,050) minus deductions |
| For whom | New foreign non-resident employees, income up to 725,050 NOK (2026) | Residents and anyone who chooses (can change up to 3 years retroactively) |
| Deductions | None – but also zero formalities (no skattemelding) | Exemption amount (personfradrag) 108,550 NOK, minstefradrag 46% (max 92,000), commuter deductions |
Commuter with a home in Poland – here, regular settlement often beats PAYE: with a minimum of 4 visits home per year, you can deduct accommodation costs in Norway (losji), travel to family (besøksreiser), and – if you live without access to a kitchen – diets. Note two hooks: living with cooking facilities disqualifies diet deductions, and deductions for kost+losji are limited to 24 months (except for worker barracks from 2025). The former 10% standardfradrag for foreigners has not existed since 2019 – do not trust old guides. You submit your skattemelding by April 30; the social security contribution (trygdeavgift) in 2026 is 7.6%, and employees delegated by Polish companies with an A1 certificate remain in ZUS.
Skatteetaten no longer speaks Polish: the former Polish pages (skatteetaten.no/po-polsku) return a 404 error, and the service for foreign workers operates in Norwegian, English, Ukrainian, and Russian. Look for Polish-language assistance in commercial accounting offices – and verify their information with the English pages of the office.
The Polish Side: Credit Method Since 2021
- MLI changed the agreement with Norway: for income from January 1, 2021, Poland applies proportional deduction. A Polish resident (family in the country = center of vital interests!) submits PIT-36 with attachment ZG, benefits from 30% diets for days abroad and abatement relief – with a limit of 1,360 PLN, but without limits for those working 'outside territorial waters' (ships, shelf – important for offshore!).
- Those who have truly moved their residency to Norway do not settle their Norwegian salary in Poland – residency rules in the guide on tax residency and PIT.
Returning to Poland? Beware of Two Norwegian Tails
Tail 1: Tax residency does not end with departure
Have you lived in Norway for 10+ years? You remain a Norwegian tax resident for at least 3 full years after the year of departure – you only emigrate for tax purposes when in each of those years you spend ≤61 days in Norway and neither you nor your immediate family have a residence there (exception: holiday home). Below 10 years – the conditions are the same, but without the three-year period. Until emigration is recognized, Norway taxes your worldwide income (with credits from the agreement). Deregistration from folkeregisteret (when leaving for 6+ months, notification at least 31 days in advance) does not end the tax obligation – these are two different procedures.
Tail 2: Exit tax (utflyttingsskatt)
Leaving with stocks, funds, aksjesparekonto, or foreign retirement accounts (IRA/401k) triggers tax on unrealized gains – for departures from March 20, 2024, with an exemption amount of 3 million NOK of profit; payment is immediate, in 12 installments, or deferred for 12 years (dividends in the meantime pay 70% of value towards tax; returning after 12 years – reset). This does not apply to the typical employee with savings in the bank – but it does to investors.
Close and collect bonuses
Feriepenger for the last year will come after departure – and are normally taxed in Norway (the myth of 'non-taxed holidays' comes from the lack of withholding when paid in the following year). In Poland, there is a return relief (85,528 PLN/year for 4 years – guide on returning to Poland), and the Norwegian occupational pension remains in Norway until age 62 (guide on Norwegian pension and ZUS).
NAV Benefits Across Borders
- Barnetrygd (child benefit): 2012 NOK per month per child (rate standardized from February 2026) – exportable to Poland: a child living in Poland qualifies if the parent works in Norway; if the other parent works in Poland, Poland has priority (800+), and Norway pays the difference – similar to the German Kindergeld. A separate EEA application is required.
- Dagpenger (unemployment benefit): with form PD U2, you can look for work in Poland for up to 3 months while retaining benefits.
- Sykepenger: travel within the EEA without prior approval (as long as it does not conflict with treatment/activation); outside the EEA – max 4 weeks per year upon request.
Money and Assets – Little Things That Hurt
- NOK does not travel SEPA (SEPA only covers euros) – transfers to Poland are via SWIFT or fintechs; compare total rates.
- Formuesskatt (wealth tax – a Norwegian peculiarity): in 2026, the exemption amount increased to 1.9 million NOK (3.8 million for couples), rates ~1.0–1.1% – applies to residents, including the '3-year tail'!
- Donations to family in Poland: SD-Z2 within 6 months + transfer (guide on donations).
Cheat Sheet: new in Norway → PAYE 25% to start, but calculate regular settlement if you are a commuter; family in Poland → consider PIT-36/ZG; offshore/shipping → abatement relief without limits; leaving after years → plan for a 3-year tail (days in Norway ≤61, no residence) and exit tax with an investment portfolio; children in Poland → submit an EEA application for barnetrygd – 2012 NOK/month makes a difference.
Sources
| Source | Type | Status / Reliability |
|---|---|---|
| Skatteetaten: PAYE 25% (limit 725,050 NOK) | Official page | Primary source |
| Skatteetaten: trinnskatt 2026 | Official page | Primary source (+ personfradrag, minstefradrag) |
| Skatteetaten: trygdeavgift 7.6% | Official page | Primary source |
| Skatteetaten: commuter deductions | Official page | Primary source (in Norwegian) |
| Skatteetaten: tax emigration (3-year rule) | Official page | Primary source (in Norwegian) |
| Skatteetaten: exit tax (3 million NOK, 12 years) | Official page | Primary source (in Norwegian) |
| Skatteetaten: deregistration from folkeregisteret | Official page | Primary source |
| podatki.gov.pl: MLI (Norway – credit from 01.01.2021) | Official page | Primary source |
| podatki.gov.pl: income from work abroad (PIT-36/ZG, diets) | Official page | Primary source |
| podatki.gov.pl: abatement relief (offshore exception) | Official page | Primary source |
| NAV: barnetrygd (2012 NOK, EEA export) | Official page | Primary source |
| Skatteetaten: formuesskatt 2026 | Official page | Primary source |
| ZUS: delegation and A1 | Official page | ZUS |
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