The North-South Tax Bridge

Navigating Norway's **Global Wealth Tax**, the India-Norway DTAA, and strict reporting rules for assets abroad.

Wealth Tax: ~1.0% on Net Global Assets
Capital Income Tax: 22%

1. The Global Wealth Tax (Formuesskatt)

Norway is one of the few countries that taxes your Net Wealth annually. This applies to assets worldwide, including Indian property, gold, and bank deposits.

Indian Asset Calculator

*Threshold: ~1.7M NOK (Single) / 3.4M NOK (Couple). Standard deduction applied.
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Estimated Annual Wealth Tax

0 NOK

Enter values to see impact.

Warning: Even "idle" land in India that generates 0 income must be reported and taxed here if your total global wealth exceeds the threshold.

2. Income Stream Matrix

NRE Interest

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Norway: Taxable (Kapitalinntekt) @ 22%.

India: Tax Free.

Result: You pay 22% to Norway. No DTAA credit available because tax paid in India is 0.

Indian Rental

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Status: Taxable in both countries.

Norway Tax (22%) - India Tax (Credit) = Net Tax Payable.

DTAA: Use "Credit Method" in Skattemeldingen to avoid double tax.

Norwegian Salary

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Norway: Progressive Tax (up to ~47%).

India: Exempt.

Includes Trygdeavgift (National Insurance) contributions.
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3. The Exit Tax Trap (Utflyttingsskatt)

Moving back to India? Read this first.

If you cease tax residency in Norway, you are taxed on Unrealized Gains on shares and funds (including Indian mutual funds held during stay).

The Threshold

If total unrealized gain > NOK 500,000, the tax applies.

Moving to Non-EEA (India)

Unlike moving to the EU/EEA where you can defer payment, moving to India often requires payment or a bank guarantee upon exit (rules tightened significantly recently).

Unrealized Gain Scenario

4. Reporting: Skattemeldingen

Skatteetaten (Norwegian Tax Admin) receives almost no automatic data from India. You must self-report.

  • 1 Formuesverdi: Report estimated market value of Indian property/gold/stocks for Wealth Tax.
  • 2 Capital Income: Add NRE Interest and Dividends manually.
  • 3 Foreign Tax Credit: Fill out form RF-1147 to claim deduction for TDS paid in India.
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Deadline: April 30