Tax treaties

Norway has tax treaties with a number of countries. These treaties regulate whether pensions and disability benefits from Norway are liable to tax in Norway or not.

Pursuant to some tax treaties, all pensions and disability benefits paid from Norway are liable to tax in Norway.

Pursuant to other tax treaties, all or some types of pensions and disability benefits are exempt from tax in Norway. If you can document that you are liable to tax as a resident in one of these countries, you can

  • apply for a tax exemption card or tax deduction card with a lower tax rate than 15 per cent in order for the correct amount of tax to be withheld from your pension or disability benefit
  • state in the tax return what proportion of your pension or disability benefit from Norway should be taxed in Norway.

The provisions in the tax treaties on pensions do in principal not apply to disability benefits. It may therefore be other provisions in the tax treaty that regulate whether disability benefits are liable to tax in Norway.

Some of the most relevant tax treaties are listed below. The information concerns the tax liability for pensions and disability benefits for the income year 2017.More information about some countries has been posted here

Argentina, Brazil, Canada, the Philippines, Greece and Indonesia

If you live in Argentina, Brazil, Canada, the Philippines, Greece or Indonesia, all pensions and disability benefits paid from Norway are liable to tax in Norway.

Croatia, Estonia, Ireland, Latvia, Lithuania, Morocco, Russia and Spain

If you live in Croatia, Estonia, Ireland, Latvia, Lithuania, Morocco, Russia or Spain, pensions and disability benefits are not liable to tax in Norway.

Australia

If you live in Australia, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from annuities (IPA/IPS) liable to tax in Norway. If you are an Australian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Australian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

Disability benefits from the National Insurance Scheme and other disability benefits (with the exception of annuities) are liable to tax in Norway.

Cyprus

If you live in Cyprus, all pensions, disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway.

France

If you live in France, pensions from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. Nor are disability benefits from other schemes than the National Insurance Scheme liable to tax in Norway.

Pensions and disability benefits from the National Insurance Scheme and pension linked to previous employment in the public sector are liable to tax in Norway.

Germany

If you live in Germany, all pensions, and disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway.

Italy

If you live in Italy, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from the National Insurance Scheme and disability benefits from other schemes liable to tax in Norway. If you are an Italian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Italian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

The Netherlands

If you live in the Netherlands, all pensions and disability benefits are liable to tax in Norway.

If you lived in the Netherlands and received a Norwegian pension or disability benefit in 2013, pension from the National Insurance Scheme, pension/disability benefits from private occupational pension schemes and pension/disability benefits from annuities (IPS/IPS) are not liable to tax in Norway. Other pensions/disability benefits are liable to tax in Norway. This applies if you have not by the end of 2015 notified the tax authorities both in Norway and the Netherlands that you want to be taxed in Norway for all your Norwegian pensions and disability benefits.

The Nordic countries

If you live in another Nordic country, disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are not liable to tax in Norway.

All pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are liable to tax in Norway.

Pakistan

If you live in Pakistan, pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway.

Disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.

Poland

If you live in Poland, pensions and disability benefits from private pension schemes other than mandatory pension schemes and tax-favored pension schemes, are not liable to tax in Norway.

Pensions, disability benefits paid by the Norwegian Labour and Welfare Administration (NAV) are liable to tax in Norway. Pensions and disability benefits from defined-contribution pension schemes, occupational pension schemes and annuities (IPA/IPS) are also liable to tax in Norway.

Switzerland

If you live in Switzerland, pensions linked to previous employment in the private or public sector are liable to tax in Norway.

Other pensions and disability benefits are not liable to tax in Norway.

Thailand

If you live in Thailand, the part of your pension that is taxed in Thailand is not liable to tax in Norway. Nor is the part of your disability benefit from the National Insurance Scheme and disability benefit from annuities that are taxed in Thailand, liable to tax in Norway.

Disability benefits from public and private occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.

UK

If you live in the UK, your pension, disability benefits from the National Insurance Scheme and disability benefits from public occupational pension schemes are liable to tax in Norway.

Disability benefits from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. If you are a British citizen pensions/disability benefits from public occupational pension schemes are not liable to tax in Norway.

If you lived in the UK and you received a Norwegian pension or disability benefits on 16 December 2013, you can opt for the following benefits still be tax exempt in Norway: pension and disability benefits from the National Insurance Scheme when the benefits are not linked to previous employment in the public sector, pension from private occupational pension schemes, pensions from other private pension schemes and disability benefits from annuities (IPA/IPS). Once you have notified the tax office of your decision, the decision will apply for as long as you continue to receive these benefits from Norway.

You must contact the tax authorities in Norway if you want the pension or disability benefit you received on 16 December 2013 to be tax exempt in Norway.

Documentation requirements (tax treaties)

If you are of the opinion that all of or part of your pension/disability benefit is tax exempt in Norway in 2017 pursuant to the provisions of a tax treaty, you can apply for a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

When applying for a tax exemption card  because your whole pension/disability benefit is tax exempt in Norway pursuant to the provisions in a tax treaty, you must:  

  • state who pays the pension/disability benefit
  • enclose a Certificate of Residence from the tax authorities in your country of residence

When applying for a tax deduction card with a lower tax rate than 15 per cent  because part of your pension/disability benefit is tax exempt in Norway pursuant to the provisions in a tax treaty, you must:

  • state who pays the pension/disability benefit
  • state whether you have worked for a Norwegian public employer and, if so, for how many years you worked in public service and how many years you have worked in the private sector and/or been self-employed. This applies when you receive a pension.
  • document what proportion of your pension should not be taxed in Norway when your pension is paid by the Norwegian Labour and Welfare Administration (NAV). This applies when you receive a pension. 
  • enclose a Certificate of Residence from the tax authorities in your country of residence

The Certificate of Residence must be issued by the tax authorities in your country of residence and it must explicitly confirm that you are resident there for tax purposes pursuant to the tax treaty with Norway. The certificate must be the original document and it must be no more than three months old.

Extra documentation required for Thailand

If you are resident for tax purposes in Thailand you must also enclose a self-declaration stating:

  • that your will be staying in Thailand for at least 180 days in 2017
  • the amount that will be reported for tax assessment in Thailand in the Thai tax return for 2017.

The tax office may request that you submit documentation stating that your Norwegian pension/disability benefit has been subject to taxation in Thailand after you have submitted the Norwegian tax return for 2017.