Norway (NO)
Norway is a constitutional monarchy and parliamentary democracy in Northern Europe — one of the three Scandinavian nations, occupying the western and northern portions of the Scandinavian Peninsula.
Leaving Norway
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
6+ months before leaving: give rental notice, plan pension/benefit implications. 3 months before: notify employer (check your notice period), arrange health insurance, start utility termination processes. 1 month before: notify Skatteetaten/Folkeregisteret of departure date, notify bank, cancel subscriptions, download BankID documents. Final week: close utility accounts, do final property inspection, collect deposit details, arrange any forwarding address (ettersending) via Posten. After leaving: file final Norwegian tax return for departure year, apply for any outstanding tax refund, set up receipt of Norwegian pension if applicable.
Deregistration
When leaving Norway permanently, you must notify Skatteetaten (Tax Administration) via Folkeregisteret that you are emigrating (utflytting). Report your move at skatteetaten.no or at your local skatteetaten office. You will be deregistered from Folkeregisteret and your fødselsnummer status will change. You must notify Skatteetaten of your planned departure date and your new address abroad. Do this before you leave or within 3 months of departure.
Tax clearance
Leaving Norway triggers important tax obligations. You remain a Norwegian tax resident (and fully taxable on worldwide income) until you have been abroad for at least 12 months AND have not spent more than 61 days in Norway during any rolling 12-month period. Tax on exit (utflyttingsskatt): Norway has an exit tax on unrealised capital gains on shares and other assets above NOK 500,000 when you permanently emigrate to a non-EEA country — get professional tax advice before leaving. File your final Norwegian tax return (skattemeldingen) for the year you leave. Norwegian-source income after departure is taxed on a reduced basis (begrenset skatteplikt). Claim any outstanding tax refund from Skatteetaten.
Pension portability
State pension (Folketrygd): pension rights earned in Norway are yours permanently and payable wherever you live when you reach retirement age (67+). You can receive Norwegian folkepensjon in most countries — apply to NAV. If you have pension rights in multiple EEA countries, totalisation rules apply for calculating entitlement. OTP (occupational pension): your employer's OTP contributions are your property regardless of when you leave — they remain in the Norwegian pension fund until retirement. Request an update from your OTP provider. Pension rights can typically be received abroad via international bank transfer.
Health insurance
Your entitlement to free Norwegian healthcare (Helfo/fastlege) ends when you deregister from Folkeregisteret. Arrange private travel/expat health insurance before departure. If moving to an EU/EEA country, your Norwegian EHIC is valid until your departure date. Ensure you have comprehensive health insurance coverage from the day you leave Norway. Apply to Helfo to close your fastlege registration.
Bank account
You can generally keep a Norwegian bank account after leaving, though some banks may close accounts for non-residents. Notify your bank of your departure. Consider keeping your NOR account for receiving any Norwegian state payments (pension, tax refunds). You will lose access to BankID — this affects access to many Norwegian digital services. Plan for this by downloading important documents before departure. Ask your bank specifically whether BankID remains active for non-residents (typically it does not).
Utilities
Terminate all utility contracts (electricity, internet, heating) with appropriate notice periods (typically 1–3 months). Final utility bills and deposits should be requested. Cancel your Vinmonopolet card if applicable. Cancel subscriptions (insurance, streaming, gym membership). Terminate your folkeregisteret address on your departure date.
Rental contract
Rental contracts in Norway typically require 3 months' written notice (oppsigelsestid). Give notice as early as possible to avoid paying rent after you leave. The landlord must return your deposit (depositum) within a reasonable time after the tenancy ends — this is held in a dedicated deposit account (depositumskonto) and should be returned once any damages are settled. Final moving-out inspection (fraflyttingsbefaring) is important — document the property's condition.
Leaving the Country
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