Here's a practical guide to starting and managing a freelance business in Norway, covering setup options, tax obligations, and financial management.

*Please be aware that we do not update this information in real time, so you should verify that the law has not changed recently.

Steps to Register as a Freelancer in Norway

1. Prepare Your Documentation:

• Proof of identity: Valid ID or passport.

• Proof of self-employment: Customer contracts, budgets, invoices, or VAT documentation.

• Business registration transcripts from the Central Coordinating Register for Legal Entities.

2. Choose a Business Structure:

• Register as an enkeltpersonforetak (sole proprietorship) on Altinn, the national business registration platform.

3. Meet Immigration Requirements:

• Non-visa-exempt countries: Apply for a visa via the Norwegian Directorate of Immigration (UDI).

• Visa-exempt countries (EU, EEA, Schengen): Move to Norway and register within three months.

4. Complete Registration:

• Once approved, the local police will deliver your official work documentation.

• You cannot start working until your application is processed (up to four weeks).

Income Tax for Freelancers in Norway

1. Flat Tax Rate:

• A general tax rate of 22% applies to everyone.

2. Progressive Income Tax: Additional rates depending on income brackets:

• 1.9%: Income over NOK 174,500.

• 4.2%: Income over NOK 245,650.

• 13.2%: Income over NOK 617,500.

• 16.2%: Income over NOK 964,800.

3. Tax Benefits:

• First two years in Norway: 10% deduction on income up to NOK 40,000.

4. Tax Payments:

• Freelancers managing their taxes must ensure compliance with the Norwegian Tax Administration guidelines.

VAT (Value-Added Tax) Obligations

1. VAT Threshold:

• Register for VAT if your annual turnover exceeds NOK 50,000.

2. VAT Rates:

• 25%: Standard rate.

• 15%: Food and non-alcoholic beverages.

• 12%: Public transport and tickets for cultural events.

• 0%: Certain exports.

3. Reporting and Payment:

• File VAT reports every 60 days.

• Maintain records of invoices, transactions, and purchases for tax reporting.

Government Support and Benefits

While freelancers do not have all the benefits of traditional employees, they still enjoy:

• Sickness Benefits: Coverage starts on the 17th day of illness, based on your freelance income.

• Unemployment Benefits: Available under certain conditions via the Norwegian Labor and Welfare Administration.

• Private Insurance Options: For occupational injuries and additional coverage.

Why Choose Norway for Freelancing?

Norway’s streamlined registration processes, tax benefits, and government support make it an ideal destination for freelancers. Whether you’re drawn to the natural beauty, the welcoming policies, or the entrepreneurial spirit of the country, Norway is an excellent choice to kickstart and grow your freelance career.