Norway to Turkey Relocation Guide 2026

Moving from Norway
to Turkey: Complete Guide

Everything Norwegian nationals need to know about relocating to Turkey — Norway's exit tax on shares (Utflytningsskatt), Folkeregisteret removal, NAV Alderspensjon abroad, Helfo deregistration, the Norway-Turkey DTA, and your Turkish residence permit.

Visa-free
Norwegian passport holders entering Turkey
1971
Norway-Turkey double tax treaty
Alderspensjon
Norwegian state pension paid abroad
Exit tax
Utflytningsskatt on shares — non-EEA rule applies
Last updated January 2026

Quick Answer

What do Norwegian citizens need to know about moving to Turkey?

Norway's exit tax (Utflytningsskatt) is the most important financial consideration for Norwegians moving to Turkey. Because Turkey is not in the EEA, unrealised gains above NOK 500,000 on qualifying shares and funds are taxable at departure — not deferred as they would be for moves within the EEA. Consult a Norwegian tax advisor before setting your departure date. Alderspensjon continues abroad. Alanya has Turkey's largest Norwegian community.

  • Utflytningsskatt (exit tax) applies immediately for moves to Turkey — no EEA deferral
  • Consult a Norwegian skatterådgiver before departure if you hold significant investments
  • Register emigration with Folkeregisteret via altinn.no
  • Notify NAV at least 3 months before departure for Alderspensjon payments
  • Set up Wise for NOK transfers before Norwegian bank accounts close

Før du forlater Norge

Your Norwegian departure checklist.

Norway's exit tax on investments is the standout departure issue. Complete these six steps — and engage a Norwegian tax advisor early — to leave Norway correctly and protect your pension and financial assets.

01

Notify Skatteetaten and file exit return

Declare your emigration to Skatteetaten (Norwegian Tax Administration) and file a Norwegian exit tax return. This is critical: Norway has one of Europe's most significant exit tax regimes (Utflytningsskatt) for qualifying shares and funds. Unlike moves to EEA countries (where exit tax is deferred), moving to Turkey — a non-EEA country — means Norwegian exit tax on unrealised gains above NOK 500,000 is payable (or must be secured by guarantee) at the time of departure. Consult a Norwegian tax advisor before setting your departure date.

02

Register Folkeregisteret removal

Complete your formal emigration registration with Folkeregisteret (the National Population Register). Submit the emigration notification online via altinn.no or at your local municipality. This establishes your formal departure date for tax purposes and ends your Norwegian social insurance entitlements. The Folkeregisteret removal also affects your Norwegian healthcare (Helfo) entitlement.

03

Notify NAV for pension and benefits

Notify NAV (Norwegian Labour and Welfare Administration) of your departure — at least 3 months before you plan to leave. NAV manages Alderspensjon (Norwegian state pension) and various social benefits. Benefits end on departure. Alderspensjon continues to be paid abroad without restriction. If you are receiving AFP (Avtalefestet pensjon — early retirement pension), check your specific AFP agreement for non-resident rules.

04

Deregister from Helfo (healthcare)

Helfo (Norwegian Health Economics Administration) manages your entitlement to the Norwegian public health system (fastlege, hospital treatment). Deregister from Helfo when you remove yourself from Folkeregisteret. Your Norwegian healthcare entitlement ends on departure. Arrange Turkish private health insurance before leaving — required for the Turkish ikamet permit. Cancel any Norwegian private supplementary insurance from your departure date.

05

Critical: Norwegian exit tax on investments

Norway's Utflytningsskatt is the most financially significant consideration for Norwegians moving to Turkey. It applies to unrealised capital gains on qualifying shares (aksjer), equity funds (aksjefond), and certain other financial instruments when the total unrealised gain exceeds NOK 500,000. For moves to EEA countries, this tax is deferred. For moves to Turkey (non-EEA), the tax is due at departure — or you can provide a guarantee (garanti) to Skatteetaten. If you hold Norwegian fund or share investments with significant gains, model this liability carefully before departure.

06

Norwegian banking and currency transfer

DNB Bank maintains non-resident accounts through DNB's international banking services. SpareBank 1 and Nordea Norway typically close non-resident accounts. Plan your NOK-to-TRY transfer strategy before departure: Wise handles NOK very well and typically offers the best exchange rates for large transfers. For very large transfers (e.g. property sale proceeds), compare Wise with dedicated currency brokers (OFX, XE). Keep a Norwegian account for NAV pension payments and Skatteetaten correspondence.

Pre-departure checklist

Full checklist for Norwegian nationals.

Norway's exit tax on investments and the Folkeregisteret removal process are the two most critical departure steps. The banking transition is also important — most Norwegian banks close non-resident accounts.

Notify Skatteetaten and file Norwegian exit tax return
Register emigration with Folkeregisteret via altinn.no
Notify NAV at least 3 months before departure
Deregister from Helfo healthcare entitlement
Get specialist advice on Utflytningsskatt (exit tax)
Arrange Norwegian exit tax payment or guarantee
Set up Wise for NOK transfers before accounts close
Arrange Turkish private health insurance
Apply for Turkish ikamet within 90 days of arrival

Skatt & økonomi

Norway-Turkey DTA & exit tax planning.

The Norway-Turkey double taxation agreement (1971) prevents double taxation on income. Norwegian-source income — Alderspensjon, rental income from Norwegian property, Norwegian dividends — retains Norwegian taxation for non-residents.

The critical issue unique to moves outside the EEA is Norway's Utflytningsskatt. Norway taxes unrealised gains on qualifying shares and equity funds above NOK 500,000 on the day you leave. For moves to EU/EEA countries, this tax is deferred interest-free until the assets are sold. For moves to Turkey, the tax crystallises at departure. Norwegians with substantial equity portfolios — particularly those who have accumulated Norwegian equity funds or individual company shares — must calculate this liability before deciding on a departure date.

Some Norwegians choose to sell part of their portfolio before departure (realising gains and paying Norwegian CGT as a resident, potentially at a lower effective rate) rather than triggering the exit tax on larger unrealised gains. A Norwegian tax advisor can model the optimal strategy for your specific portfolio.

Utflytningsskatt (exit tax)

Norway's exit tax on unrealised gains above NOK 500,000 on qualifying shares/funds. Payable at departure for non-EEA moves (including Turkey). Can be secured by bank guarantee to defer payment. Specialist advice essential.

Norway-Turkey DTA (1971)

Comprehensive treaty. Norwegian pensions taxed in Norway. Employment income of Turkish residents taxed in Turkey. Norwegian property income remains Norwegian-taxable.

Alderspensjon abroad

NAV pays Norwegian state pension abroad without restriction. No pension freeze. Notify NAV 3 months before departure. Withholding tax applies — DTA rate applies for non-residents.

Banking: NOK transfers

DNB International for non-resident banking. SpareBank 1 and Nordea Norway close accounts. Set up Wise for NOK-TRY transfers. Use OFX or XE for large single transfers.

Vanlige spørsmål

Norwegian expat FAQ.