Permanent residence with a sole proprietorship requires you to show approved business income, not merely sales or money in the business account. UDI asks for accounts for the last twelve months and your latest tax return with business information. You must also meet the conditions of your residence permit.
Which income from a sole proprietorship counts?
Business income from your own company may count towards the income requirement for permanent residence. The Norwegian Directorate of Immigration (UDI) lists business income as an approved income type. The personal income requirement is NOK 341,373 before tax in a relevant twelve-month period, checked on 1 October 2026. The amount may change. Check UDI's income requirement explained before you submit your application.
A sole proprietorship (often called an ENK in Norway) has several figures that are easy to confuse. The Norwegian Tax Administration explains that business profit is income minus expenses. You must also calculate and report personal income from the business in your tax return. UDI assesses documentation for the period relevant to your case. Do not treat turnover, VAT or private withdrawals as automatically approved business income.
| Figure | Simple meaning | How to use it in your review |
|---|---|---|
| Turnover | What you have sold in goods and services | Shows activity, but is not the result. |
| Expenses | Costs related to the business | Deduct these when calculating the result. |
| Profit | Income minus expenses | A starting point for understanding business income. |
| Private withdrawal | Money you take from the business for yourself | It is not extra pay on top of the profit. |
| Wages from an employer | Payment from a separate employment relationship | May be assessed together with approved business income. |
Which documents does UDI request?
UDI asks self-employed applicants to document the last twelve months with accounts and their latest tax return with attachments. UDI's guideline for processing permanent residence applications specifically lists accounts for the last twelve months, showing income and expenses, and the latest tax return with attachments containing business information. This requirement is for applicants for permanent residence; it is not a checklist for a sponsor's income in a family immigration case.
Prepare a folder with the following:
- Your latest submitted tax return, including the business specification or the business attachments that apply to you.
- Accounts for the exact twelve-month period you want to document, with monthly income and expenses.
- A simple reconciliation: which amounts are business income, which are any wages, and which are private withdrawals or transfers.
- Invoices, receipts and bank statements that can explain large or unusual entries if UDI asks.
- Documentation of other approved income, such as payslips and an employment contract, if you want to combine income sources.
Items 1 and 2 are expressly listed in UDI's guideline. The other items are a practical way to make the accounts easy to check; your personal document list from UDI may ask for something different or more. If you are unsure about the figures, ask an accountant to help prepare a clear overview. You remain responsible for ensuring that the information is correct.
Example: Turnover is not the same as personal income
Deduct expenses before comparing an approximate result with UDI's threshold. Suppose that over a twelve-month period you invoiced NOK 500,000 and had NOK 180,000 in relevant expenses. A simple estimate gives a NOK 320,000 profit. That is below NOK 341,373. A bank account containing NOK 400,000 does not change this calculation. It may include VAT, loans or money from another period.
In another example, you have NOK 450,000 in turnover and NOK 120,000 in expenses. The estimate is NOK 330,000. During the same period, you receive NOK 60,000 in wages from an employer. The total in this simple example is NOK 390,000. It may be relevant to document both income sources, but the estimate is no guarantee. UDI assesses which entries are approved and which twelve-month period applies. Wages must also be compatible with the conditions of your current residence permit.
If the tax year in your tax return does not cover exactly the last twelve months, that explains why UDI also asks for updated accounts. An invoice dated in one month and paid in another may need to be recorded correctly. The Tax Administration explains when income should be reported. Get professional help with uncertain entries; do not move amounts between months just to produce a higher figure.
Also check your current residence permit
An income calculation does not replace the conditions of your temporary residence permit. For applications submitted after 1 September 2025, most conditions for permanent residence must be met when the police or UDI decide the case. The self-support requirement may be met when you submit the application, or during the period up to the decision. If you have a permit as a self-employed person, read the conditions for that specific permit. The guide to residence as a self-employed person covers this basis, but your decision letter is the most important thing to check.
Use this short checklist before your appointment: Is the twelve-month period clear? Does the total business income match the accounts? Have you shown wages separately? Have you checked that your work and business fit the basis of your residence permit? Is the tax return you are attaching the latest one available? If any answer is unclear, clarify it before building your application around the estimate.
SamfunnPrep has a residence-time overview tool. It can help you keep the income period and period of residence separate in your planning, but it does not assess your accounts. When you later need to practise for the social studies test, you can try SamfunnPrep for free.
Sources and rates checked on 1 October 2026.
