Reduction of income tax on wages (RF-1150) Attachment

The deadline for submitting RF-1150 is the same as for your tax return.

Form RF-1150 must be completed by persons claiming a reduction in Norwegian tax in order to avoid double taxation on salary earned in connection with work performed abroad. It is a condition that the person concerned is entitled to such a reduction under national tax rules or a tax treaty.

Persons who are resident in Norway for tax purposes in accordance with Norwegian national law and any applicable tax treaty may claim a reduction in Norwegian tax in the following cases:

- Salary earned during work stays abroad with a duration of more than 12 months (known as the 'one-year rule'), or

- Salary covered by the exemption method with progression or the alternative exemption method in accordance with a tax treaty that Norway has entered into with another country.