A Norwegian tax resident with Indian income pays Indian tax on Indian-source income, mostly through TDS. You file an Indian return if income exceeds the exemption limit, if you sold property or shares, or to claim refunds. The India Norway tax treaty can reduce Indian rates on interest and dividends if you provide a Norwegian tax residence certificate from Skatteetaten and Form 10F. Norway then taxes worldwide income and wealth, with credit for Indian tax.
- Document route
- Notarius publicus, then apostille from Statsforvalteren
- Time difference
- India is 3h30 (summer) to 4h30 (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Norway: how it works
We confirm your residential status for India under the Income-tax Act 2025, in force from 1 April 2026, based on your days in India and the special tests for Indian citizens and persons of Indian origin. We collect your annual information statement, Form 26AS, rent and interest records and capital gains statements, compute taxable income and file online. Where TDS has been deducted at higher rates than required, we claim refunds and, for future years, ask banks to apply treaty rates.
In Norway, your Indian income and assets are reported in the tax return (skattemelding). We give you a summary of Indian income, tax paid and asset values for your Norwegian adviser. For transfers from your NRO account to Norway we arrange Form 15CA and 15CB. Common problems include savings accounts never converted to NRO after leaving India, PAN records showing resident status and missed returns for years with property sales.
What clients in Norway should know
- NRE interest is exempt in India but may be taxable in Norway, so it still needs to be declared there.
- Norway's wealth tax means even non-income-producing Indian assets, such as a vacant flat, may need to be valued and reported.
- India and Norway exchange financial account information automatically, so Indian accounts should always be declared.
Step by step from Norway
Video consultation
A call at a time that suits Norway, after we have read your documents.
Documents signed in Norway
Notarius publicus, then apostille from Statsforvalteren
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Norway where needed.
The full guide
This page covers what changes when you are in Norway. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Norway and the Cross-Border Tax & Money practice area.
Questions from clients in Norway
Can I file my Indian return without coming to India?
Yes. Returns are filed online and verified electronically.
Do I need a PAN to sell property in India?
Yes. Both TDS and the tax return depend on a valid PAN.
Are Indian pensions taxed in Norway?
It depends on the type of pension and the treaty, so check with us and your Norwegian adviser.