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You must pay tax on pensions and disability benefits paid from Norway, even though you are not tax resident in Norway.

This applies to both persons who are deemed to have moved from Norway for tax purposes and persons who have never been resident in Norway. The tax is 15 percent of the gross pension/disability benefit.

There are a few exceptions to the tax liability:

  • You may be entitled to full or partial tax exemption pursuant to the tax treaty with the country in which you are resident.
  • You are not liable to pay tax on pensions and disability benefits from private occupational pension schemes and other private pension schemes if you have not earned pensions points or accumulated pension reserves in the National Insurance scheme.

You may be entitled to a lower tax rate than 15 per cent if you live in an EU/EEA country and at least 90 per cent of your income is liable to tax in Norway.

For more information, see this brouchure.

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