Does Portugal have a Double Taxation Treaty with Norway?

Yes, Portugal and Norway have a Double Taxation Treaty (DTT) signed in 1970. This treaty prevents most double taxation by allocating taxing rights between the two countries and allowing foreign tax credits.

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Norway Expats in Portugal — Tax Guide 2026

By Taxpert Editorial · Last reviewed: 26 April 2026

Norway has a DTT with Portugal (1970). Norwegian nationals must formally register emigration with Skatteetaten (Norwegian Tax Administration) to end Norwegian tax residency. Norway's generous welfare state and NAV pension system interact with Portuguese IRS in specific ways.

Double Taxation Treaty: Yes (1970)
Tax relief mechanism: Treaty FTC

Key facts

Norway-Portugal DTT signed 1970
Skatteetaten emigration: Formal registration required — Norway may apply a 3-year extended residency rule
NAV (National Insurance) pension: Portugal has primary taxing rights as residence state; Norwegian withholding FTC
Norwegian dividend withholding: 25% → treaty 15%. Portugal 28%.
Norwegian property: Taxed in Norway (location rule). Portugal Cat. F; FTC.

Income type treatment

Employment

Norwegian-source employment: Norway taxes under Article 15. Portugal taxes worldwide; IFICI for Portuguese qualifying roles.

Pension

NAV pension: Portugal primary taxing right; Norwegian withholding FTC.

Dividends

Norwegian dividends: 25% → 15% treaty. Portugal 28%. FTC.

Rental income

Norwegian rental: Norway taxes. Portugal Cat. F; FTC.

Capital gains

Norwegian securities: Portugal 28%. Norway capital gains tax also applies for Norwegian-source assets.

Watch-outs for Norway expats

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3-year rule: Skatteetaten may apply extended residency for up to 3 years after emigration if you have significant ties to Norway (property, family, economic activity).

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NAV contributions: Leaving Norway ends NAV contribution rights unless covered by a Social Security Agreement. Portugal has a Social Security Agreement with Norway.

Recommended regimes

IFICI (for qualifying professionals)
Standard IRS (for retirees)

IFICI regime

20% flat rate for qualifying professionals

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NHR Legacy

For existing holders before Jan 2024

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This guide is for general information only. Tax laws in both Norway and Portugal change frequently. Always consult a qualified tax advisor with expertise in both Norway and Portuguese tax law before making tax decisions.