What triggers Norwegian exit tax — and how much would I actually pay?

Emigrating with unrealized share gains above NOK 3 million triggers exit tax at 37.84% on the excess — measured the day you leave, whether or not you ever sell. The real lever is the payment election: pay immediately, pay in 12 interest-free annual installments, or defer everything to year 12 — but full deferral accrues interest, only the installment option is interest-free. People fixate on the rate; the election and your departure date decide whether this is a liquidity catastrophe or a line item. Run the relocation simulator, then verify with a professional before fixing a moving date.