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Persons not tax resident in Norway shall pay tax on pensions and disability benefits paid from Norway. The tax is 15 per cent of the gross pension/disability benefit and it will be deducted by the one that pays the pension/disability benefit.

Withholding tax on pensions and disability benefits applies to:

  • pensions from the National Insurance Scheme
  • public occupational pensions
  • private occupational pensions
  • other private pensions
  • disability benefits from the National Insurance Scheme
  • disability benefits from other schemes

No withholding tax is to be paid on children's pensions to children under the age of 17.

The following exemptions from the tax liability apply for persons resident in France:

  • Persons who can document that they are resident in France pursuant to the tax treaty between Norway and France are entitled to tax exemption in Norway for certain pensions and disability benefits from other schemes than the National Insurances Scheme.
  • Persons who have not earned pension points or accumulated pension reserves in the Norwegian National Insurance Scheme are not liable to tax on pensions and disability benefits from private occupational pension schemes and other private pension schemes and war veteran pensions.

The tax treaty between Norway and France

The tax treaty between Norway and France regulates the right to tax pensions and disability benefits in the articles 18, 19 and 22.

The following pensions and disability benefits are liable to tax in Norway:

  • basic pensions from the National Insurance Scheme
  • supplementary pensions paid by the Labour and Welfare Service (NAV)
  • pensions earned through work in the Norwegian public sector when the pension is paid by others than NAV
  • war veteran pensions
  • disability benefits from the National Insurance Scheme

The following pensions and disability benefits are not liable to tax in Norway:

  • pensions earned through employment in the private sector when the pension is paid by others than NAV. This applies for example to pensions from pension schemes linked to previous employment in the private sector and company-paid pensions.
  • pensions linked to previous business activity when the pension is paid by others than NAV
  • pensions from private pension schemes not linked to previous employment, for example individual pensions savings
  • disability benefits from other schemes than the National Insurance Scheme.

Only persons who can document that they are liable to tax in France as residents pursuant to the tax treaty can be granted tax exemption for pensions/disability benefits that are not liable to tax in Norway pursuant to the tax treaty. You must therefore be able to submit a Certificate of Residence issued by the French tax authorities and explicitly stating that you are tax resident in France pursuant to the tax treaty with Norway.

A person who is unable to document that he/she is tax resident in France pursuant to the tax treaty cannot be granted a tax exemption. All pensions/disability benefits will then be liable to tax in Norway.

Deduction of withholding tax for the income year 2018

If you are of the opinion that all or part of your pension/disability benefits is tax exempt in Norway pursuant to the tax treaty with France, you must submit an application for a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent to the tax office.

When applying for a tax exemption card/tax deduction card in 2018, you must:

  • state who pays the pension/disability benefit
  • enclose a Certificate of Residence from the French tax authorities.

The Certificate of Residence must be issued by the French tax authorities and explicitly confirm that you are tax resident in France pursuant to the tax treaty with Norway. The certificate must be an original and no more than three months old.

Applications for a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent will be processed as they are received. You will receive information on your tax deduction card (Tax Deduction Notice) instead of a tax deduction card. In this notice you will find information on the estimated tax deduction rate/tax exemption. If only part of the pension/disability benefit is tax exempt, you will receive a tax deduction card with a withholding rate of less than 15 per cent. You are not to send this notice to the payers of the pension/disability benefit. They collect the tax deduction card/tax exemption card online from the tax authorities. The Tax Deduction Notice will be sent to your registered address in the National Registry. If you are a user of online services the Tax Deduction Notice will be sent to your mailbox in Altinn.

If you hade a tax exempt pension/disability benefit in 2016, and/or you received a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent for the income year 2017, you do not need to apply for a tax exemption card/tax deduction card for the income year 2017. The tax office will issue a new tax exemption card/tax deduction card on the basis of the information the tax office has about your tax liability.

You must apply for a new tax deduction card when you:

  • move from France or your tax liability to France ceases for other reasons
  • receive a new pension/disability benefit from Norway
    • This also applies when you receive a different pension/disability benefit from the same payer as your current pension/disability benefit.

When you have had more tax deducted than stated in the tax deduction card, you can apply for a new tax deduction card. If the whole pension/disability benefit is tax exempt and you have received a tax exemption card, you can apply for a refund of the tax deducted. For more information, see the article "Refunding of paid withholding tax on pensions".

The tax assessment for the income year 2017

Persons covered by the provisions on withholding tax on pensions and disability benefits will receive a Norwegian tax return in April 2018.

If you are of the opinion that all or some of your pension/disability benefit is tax exempt in Norway, you must submit the tax return and state which income is liable to tax in Norway.

The tax office may request that you submit a Certificate of Residence that explicitly confirms that you are tax resident in France pursuant to the tax treaty with Norway. The tax office may also request that you submit documentation stating which part of your pension/disability benefit that is tax exempt in Norway.

The Certificate of Residence must be issued by the French tax authorities. It must be an original and no more than six months old. You can submit a Certificate of Residence issued by the French tax authorities before they have finished the tax assessment for 2017.

If you do not submit the tax return, a 15 per cent tax will be calculated on your pension/disability benefit in the tax settlement notice. This also applies when you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

If you have not received the Norwegian tax return by 15 April 2018, you can contact Tax Administration Norway.

Special provisions for persons resident in an EU/EEA country

If you are resident in an EU/EAA country and liable to pay tax in Norway on at least 90 per cent of your income you may request that your tax be calculated pursuant to the same provisions that apply to persons resident in Norway.

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

Persons who have not earned pension points or accumulated pension reserves in the Norwegian National Insurance Scheme and have private pensions/disability benefits or war veteran pensions

If you have not earned pension points or accumulated pensions reserves in the Norwegian National Insurance Scheme you are not liable to pay tax in Norway on pensions and disability benefits from private occupational pension schemes and other private pension schemes. Nor are you liable to tax on war veteran pensions.

You must contact the one that pays the pension/disability benefit to notify that you believe the payment not to be liable to tax in Norway.

If you receive a war veteran pension you must contact the tax office. If you receive only a war veteran pension you can apply for a tax exemption card. If you also receives an old-age pension you can apply for a tax deduction card with a lower tax withholding rate than 15 per cent. You must then document how large a proportion of the pension the war veteran pension amounts to.

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The provisions on withholding tax on pensions and disability benefits only apply to you who have emigrated from Norway for tax purposes. If you are still tax resident in Norway pursuant to the Tax Act your tax will be assested pursuant to the ordinary provisions. The provisions in the tax treaty apply to you also.

All enquiries about withholding tax on pensions and disability benefits should be addressed to:

Skatt nord
Postboks 6310
NO – 9293 Tromsø

Calling from abroad: +47 22 07 70 00
Calling from Norway 800 80 000
e-mail: You must go to www.skatteetaten.no/sendepost if you want to send us an e-mail

Please remember to quote your national ID number or D number in any communication with the Tax Administration.

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