Exit Tax Reform: What To Expect From The 2027 Budget And Beyond

As the government finalises its proposal for the 2027 national budget, due to be presented to the Norwegian Parliament on 7 October, one of the questions we are following most closely is whether it will act on the Tax Commission's recommendations to ease Norway's exit tax rules. The exit tax regime was tightened substantially between 2022 and 2024, with the aim of ensuring that latent gains on shares accrued while a person is tax resident in Norway are in fact taxed here.

The Tax Commission's report

The Tax Commission, appointed in December 2025 with members nominated by all parties in the Norwegian Parliament except the Progress Party, delivered its report (NOU 2026: 9) on 24 June 2026. The Commission agrees that gains accrued while a person is resident in Norway should be taxed here, but stresses that this must be balanced against the taxpayer's mobility and liquidity. It unanimously recommends three relief measures, one of which is put forward for further consideration, and it