Tax Requirement on Svalbard

Companies and persons domiciled outside Svalbard may be required to pay tax on Svalbard if their stay/activities last continuously for 30 days or longer.

The tax requirement is not new, but the duty to notify the Svalbard Tax Office was introduced in the Field Safety Regulations.

In January 2026, the Svalbard Tax Office released official guidance on tax liability for vessels and associated companies operating within Svalbard territorial waters. The guidance is developed in cooperation with the industry to support a clearer and more consistent understanding of the applicable tax framework and covers issues such as covers the following issues:

• Individual assessments and clarification procedures
• Taxable geographic area
• Duration of activities and the 30-day rule
• Interruption of tax periods
• International traffic exemptions
• Crewing agency responsibilities
• Reporting and administrative requirements
• Illustrative operational examples

Tax Liability Guidance

Svalbard Field Safety Regulations (unofficial translation)

§ 5. Duty to notify the Svalbard Tax Office
Tourism and field activities that are taxable in Svalbard pursuant to Sections 2-2 and 2-4 of the Act of 29 November 1996 No. 68 shall notify the Svalbard Tax Office when the activity begins.  

§ 2-2. Persons not residing in Svalbard
Persons who take up temporary residence in Svalbard and there perform work or engage in business activities shall pay tax to Svalbard on income earned from such work or activities if the stay lasts continuously for at least 30 days.

§ 2-4. Companies not domiciled in Svalbard
Companies domiciled outside Svalbard shall pay tax on income derived from activities carried out on Svalbard, if the activity lasts continuously for at least 30 days. Section 2-2, third paragraph, applies accordingly. (unofficial translation from Norwegian)

The tax requirement is not new, but the duty to notify the Svalbard Tax Office was introduced in the Field Safety Regulations. In 2022, AECO asked for legal advice on some issues related to these regulations. You can read the tax lawyers memorandum below.