Sex work in Norway is illegal, in that buying but not selling sex, is a criminal offence. Soliciting and advertising "sexual services" is also illegal under the Norwegian Criminal Code. It is not illegal for foreigners to work as sex workers in Norway, as sex work is not considered work. But income from sex work are taxable including value added tax, VAT.
Norwegian laws regulating sex work
It is illegal to earn money from, or to facilitate for, another person selling sexual services, whether directly or indirectly. It is also illegal to advertise sexual services provided by you or by another person.
Section 315 of the Norwegian General Civil Penal Code: “The Pimping Law”
a) promotes the engagement of other persons in prostitution, or
b) lets premises on the understanding that such premises shall be used for prostitution or is grossly negligent in this respect
shall be liable to fines or to imprisonment for a term not exceeding six years.
Any person who in a public announcement unambiguously offers, arranges or asks for prostitution shall be liable to fines or to imprisonment for a term not exceeding six months.
In this provision, prostitution means that a person engages in sexual activity or commits a sexual act with another person in return for payment.”
According to the Norwegian Penal Code, selling sexual services is legal. However, it is illegal for Norwegian citizens/people living in Norway to buy sexual services, whether in Norway or overseas. Buying sexual services is punishable with a fine and up to one year in prison.
Section 316 of the Norwegian General Civil Penal Code: The law against buying sexual services
“Any person who
a) procures sexual intercourse or any other sexual act, for himself/herself or for another person, in return for payment or agreement to provide payment,
b) procures sexual intercourse or any other sexual act in return for another person paying or agreeing to pay, or
c) in the manner described in a) or b) above induces someone to carry out acts that are equivalent to sexual intercourse with himself/herself
shall be liable to a fine or up to 6 months’ imprisonment or both.”
If the sexual intercourse or act has been particularly humiliating in its nature, but it is not punishable under any other law, the punishment is imprisonment for a term of up to 1 year.
It is not illegal for foreigners to work as sex workers in Norway, as sex work is not considered work.
Tax and VAT
Income from sex work is taxable. Some people have registered as self-employed, so that they can pay taxes and therefore benefit from the special rights that taxpayers have. Most services are liable to VAT in Norway.