Am I entitled to full or partial exemption from withholding tax on my pension/disability benefits?

In principle you are liable to pay tax on your Norwegian pension/disability benefits, even if you are a tax resident of another country. It is not possible to provide a general answer to whether or not you are entitled to a tax exemption. The most common bases for reducing the tax rate to less than 15 percent are:

  • Your pension/disability benefits is fully or partially exempt from tax under the tax treaty with the country where you are resident.
  • Occupational pensions and disability benefits from private occupational pension schemes and other private pensions schemes are tax-free if you have not earned pension points or accumulated pension reserves in the Norwegian National Insurance Scheme. 
  • You may be entitled to a lower tax rate than 15 percent if you live in another EU/EEA state and at least 90 percent of your income is liable to tax in Norway. 
  • No withholding tax is to be paid on children’s pensions to children under the age of 17.

Read more in the brochure Withholding tax on pensions and disability.