Pensions and disability benefits from abroad

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This information is intended for people who are resident in Norway and who receive a pension and/or disability benefits from abroad.

Pensions and disability benefits that are paid from abroad to persons who are resident in Norway are taxable in Norway. This means that you will be taxed in Norway for pensions and/or disability benefits you receive from abroad.

Disability benefits will be taxed as salary income in Norway. Other pensions from abroad will be taxed as pension in Norway.

Certain exemptions apply to the tax liability

You may be entitled to full or partial tax exemption under a tax treaty which Norway has entered into with the country that is paying the pension and/or disability benefit. See below concerning "Tax treaties".

Tax treaties

Norway has entered into tax agreements with many countries. It is the tax treaty with the country which pays the pension and/or disability benefit which regulates whether or not the benefit is to be taxed in Norway.

Under some tax treaties, pensions and/or disability benefits that are paid from abroad will be taxed in both the country of payment and in Norway. If the pension and/or disability benefit is taxable in both Norway and the country of payment, Norway will be responsible for ensuring that you are not taxed twice.

Under other tax treaties, pensions and/or disability pensions from abroad may be fully or partially exempt from taxation in Norway or in the country of payment. Even if you believe that the pension and/or disability benefit you have received from abroad is entirely or partially exempt from taxation in Norway, you must still declare the benefit in your tax return.

Tax return for 2016

Pensions and/or disability benefits from abroad, except from certain pension and/or disability benefits from Denmark and Sweden, will not be reported to Norwegian tax authorities. Pensions and/or disability benefits from other countries then Denmark and Sweden are therefore not pre-filled in your Norwegian tax return. You must therefore enter your foreign pension and/or disability benefit yourself and submit the tax return by the applicable deadline. You cannot make use of the submission exemption arrangement in this case. It is important that you state the type of pension and/or disability benefit you receive and the country it is paid from. For more information, see under the relevant items in the guidance to the tax return. For the 2016 income year, pensions from abroad must be entered in the tax return item 2.2.2, 2.2.3 or item 2.2.5. Disability benefits from abroad should be entered under item 2.1.9.

Tax deduction card for 2017

Do you have pension and/or disability benefits from abroad, it is important that you get the correct calculated deduction percentage. You can change your tax card here.

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