Resident individuals are subject to tax on their worldwide income. Non-resident taxpayers are taxed on specified categories of Norwegian-source income. Norway introduced a PAYE system in 2019 that applies to certain non-resident workers. The PAYE system applies a 25% flat tax rate. Norway bases individual tax resident status on a days-of-presence test, which is satisfied where an individual is present more than 183 days during a 12-month period or, alternatively, 270 day during a 36-month period. Norway is a member of the North Atlantic Treaty Organization (NATO). While not a member of the European Union, Norway is a member of the European Economic Area (EEA).