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Sofia Krogh from Sweden thinks complicated rules stop more people from travelling across the border to Norway to work.
Tax for cross-border commuters
Cross-border commuters are people who live in a Norwegian municipality that borders Sweden and who work in a Swedish municipality that borders Norway. The municipalities do not have to border each other. Cross-border commuters are covered by separate tax regulations.
To be defined as a cross-border commuter, you must regularly spend at least two days a week (with overnight stays) at your permanent residence in Norway. Cross-border commuters are only required to pay income tax in Norway.
If you are a cross-border commuter, you pay social security contributions on your salary to Sweden and income tax on your salary to Norway.
Living in Sweden, working in Norway
If you work solely in Norway, your employer will deduct a national insurance contribution. This fee entitles you to Norwegian pension rights and sick pay.
In return, you are exempt from paying the general pension contribution in Sweden and can claim a deduction for the national insurance contribution in your Swedish tax return. Normally, you must pay your advance tax yourself.
Work Research Institute
OsloMet – Oslo Metropolitan University,
Postboks 4 St. Olavs plass, NO-0130 Oslo
The Nordic Council of Ministers is not responsible for the content
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