Moving to Dubai from Norway: What to Arrange Before and After You Leave

By Dubai Tax Resident Editorial Team · Sources checked: October 2026

Moving from Norway to Dubai requires a Norwegian departure plan as well as a UAE arrival plan. The key issues are when you stop being tax resident in Norway, the extended residence rule for long-term residents, the exit tax on shares, the end of wealth tax on most assets, your membership of the National Insurance Scheme, and what happens to your home, company and family in Norway.

Norway has some of the strictest emigration rules in Europe. A clean, well-documented break matters more than the date of your flight.

Understand when Norway treats you as resident

You are generally tax resident in Norway if you stay there for more than 183 days in any 12-month period, or more than 270 days in any 36-month period. Guidance is published by the Norwegian Tax Administration (Skatteetaten).

If you have been resident in Norway for a long period, leaving the country is not enough on its own. Long-term residents can remain tax resident for several years after departure unless they can show that they have kept their stays in Norway short and that no home in Norway has remained available to them or their close family. Check the exact conditions with Skatteetaten or a Norwegian adviser before choosing a departure date.

Notify your move and keep evidence

If you move abroad for more than six months, you must report the move to the National Population Register (Folkeregisteret). Updating the register is required, but it does not by itself prove that you have stopped being tax resident. Keep evidence of your new home in Dubai, your travel days and the end of your Norwegian home and work arrangements.

The exit tax on shares

When you cease to be tax resident, Norway can tax unrealised gains on shares and similar assets above a threshold as if you had sold them. The rules were tightened in recent years, and the tax no longer simply lapses after a fixed number of years. Have your holdings valued at the date residence ends and check the current payment and deferral rules before you leave. Our European exit tax guide compares the main regimes.

Wealth tax and continuing Norwegian income

As a resident you pay wealth tax on your worldwide net assets. Once you are no longer resident, Norwegian wealth tax generally applies only to certain Norwegian assets, such as real estate and business assets in Norway. Rental income and gains from Norwegian property, and some other Norwegian-source income, can remain taxable in Norway.

Check the treaty before relying on it

Norway and the UAE have a tax treaty. Before relying on its residence tie-breaker, check how it defines a UAE resident individual and how it interacts with Norway’s extended residence rule. Obtain advice on the exact text rather than assuming that a UAE Tax Residency Certificate overrides Norwegian domestic rules. Our UAE treaty guide explains why each agreement must be read individually.

NAV, health cover and pension

When you move outside the EEA for more than a year, your membership of the National Insurance Scheme (folketrygden) generally ends, which affects health cover, benefits and pension accrual. In some situations voluntary membership may be possible; check this with NAV before you leave. Arrange UAE health insurance from your arrival date, as it is mandatory in Dubai.

Separate your Norwegian company from your own move

A Norwegian AS does not become a Dubai business because its owner relocates. If the board and real management remain in Norway, the company stays Norwegian. If you start managing it from Dubai, questions arise about where it is effectively managed and about UAE substance. Plan dividends, a possible sale and any transfer of activities before you leave, because they interact with the exit tax. Compare Dubai company structures only after deciding which activities genuinely move, and read our guide to keeping a European company while living in Dubai.

Your Norwegian home

Decide whether to sell, genuinely let or keep your property. A home that remains available to you or your close family is one of the strongest links Skatteetaten looks at, especially under the extended residence rule. A let property continues to generate Norwegian tax.

Choose a UAE route that fits the household

Your route may involve employment, your own company, a Golden Visa, a remote work visa or family sponsorship. Compare the options in our overview of Dubai residence visas. Prepare passports, birth and marriage certificates and school records, and have them legalised and attested as required by the UAE authorities.

Build a departure and arrival calendar

Keep the departure and arrival evidence together in a clear Dubai residency record, so the chronology can be explained if Skatteetaten asks questions later.

Returning to Norway for visits

Visits are compatible with living in Dubai, but under Norway’s rules the number of days and the availability of a home can matter a great deal. Track every day in Norway and review the position whenever your family or business situation changes.

The UAE tax residency tests should be assessed alongside the Norwegian rules. Dubai Tax Resident guides cover the practical relocation, but the Norwegian tax analysis must be based on your family, assets and actual conduct, so get a personal assessment from a qualified tax adviser. Our partner arranges UAE company setup and the related residence visa.

Frequently asked questions

This guide provides general information, not individual legal, tax or financial advice. Norwegian emigration rules are detailed and change regularly; consult a qualified Norwegian tax adviser before leaving.