Tax return

Persons to whom the provisions concerning withholding tax on pensions and disability benefits apply will receive a Norwegian tax return in April in the year following the income year.

If you are of the opinion that all or part of your pension/disability benefit is tax exempt in Norway pursuant to the tax treaty with the country where you are resident, you must change the amount that is pre-entered in the tax return and declare the amount that is liable to tax in Norway. When all of your pension/disability benefit is tax exempt in Norway you must change the taxable amount to zero.

This also applies if you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

The NorwegianTax Administration may request that you submit a Certificate of Residence issued by the tax authorities in your country of residence and explicitly stating that you are resident there for tax purposes pursuant to the tax treaty with Norway. The NorwegianTax Administration may also request that you submit other documentation when only some kinds of pensions/disability benefits are exempt from tax, or there are other conditions for tax exemption.

The deadline for submitting the tax return is 30 April in the year following the income year.

If you fail to submit the tax return, it will be deemed to have been submitted with the pre-entered information. In such case, 15 per cent tax will be levied on the pension/disability benefit.

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