Tax allowance for pension income


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The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The total pension income forms the basis for calculating the tax deduction. Total pension income covers all income which is to be taxed as a pension. Income from employment, capital income, deductions from income and any capital are not included in the basis for the calculation.

The tax allowance will be reduced when the pension income for 2014 exceeds NOK 175,900.

Tax allowance for pension income Amount / rate
Maximum amount  NOK 30,000
Tapering, stage 1  
Activation threshold  NOK 175,900
Rate 15.3%
Tapering, stage 2  
Activation threshold  NOK 266,900
Rate  6 %

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