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 a 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
  • declare 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 2018. You may find more information about some countries here

Argentina, Brazil, Bulgaria, Canada, Cyprus the Philippines, Germany, Greece and Indonesia

If you are resident in Argentina, Brazil, Bulgaria, Canada, Cyprus, the Philippines, Germany, 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 are resident 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.

France

If you are resident 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.

Italy

If you are resident 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.

Malaysia

If you are resident in Malaysia, your pensions linked to previous employment in private service and annuities are not liable to tax in Norway. Nor are disability benefits which are compensation for injuries received liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway.

The Netherlands

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

If you were resident 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 are resident 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 are resident 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 are resident 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.

Portugal

If you are resident in Portugal, pensions linked to previous employment in the private sector and disability benefits from private occupational pension schemes are not liable to tax in Norway. If you are a Portuguese citizen, pensions linked to previous employment in the public sector and disability benefits from public occupational pension schemes are not liable to tax in Norway.
Other pensions and disability benefits are liable to tax in Norway

Switzerland

If you are resident 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 are resident 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.

Turkey

If you are resident in Turkey, pension relating to previous employment in private service, disability benefits from private occupational pension schemes and pensions and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway. If you are a Turkish citizen, pensions linked to previous employment in the public service and disability benefits from public occupational pension schemes are not liable to tax in Norway.
Other pensions and disability benefits are liable to tax in Norway.

UK

If you are resident 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 were resident 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 NorwegianTax Administration 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)

Application for a tax deduction card

If you are of the opinion that all of or part of your pension/disability benefit is tax exempt in Norway in 2018 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.

The tax return

When you have declared in your tax return for 2017 that your taxable income is zero, or you have declared that only a part of your pension/disability benefit is liable to tax in Norway, the Norwegian Tax Administration may request that you submit a Certificate of Residence issued by the tax authorities in your country of residence and explicitly certify that you are a tax resident of that country pursuant to the tax treaty with Norway. The Certificate of Residence must be the original document and no more than six months old. You can submit a Certificate of Residence issued by the tax authorities in your country of residence before they have finished the tax assessment for 201.

The Norwegian Tax 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.

Extra documentation required for Portugal

When you are resident in Portugal and have the status "not-regular resident" ("Residente Näo Habitual") in Portugal, you are not entitled to tax exemption for pensions and disability benefits in Norway as you do not fulfil the condition of being resident in Portugal pursuant to the tax treaty. The Norwegian Tax Administration may request that you submit documentation stating that you do not have the status "not-regular resident" ("Residente Näo Habitual") in Portugal. This also applies when you have submitted a Certificate of Residence.

Extra documentation required for Thailand

If you are resident for tax purposes in Thailand and apply for a tax exemption card/tax deduction card, you must also enclose a self-declaration stating:

  • that your will be staying in Thailand for at least 180 days in 2018
  • the amount that will be declared as liable to tax in Thailand in the Thai tax return for 2018.

When you have declared in your Norwegian tax return for 2017 that your taxable income is zero, or you have declared that only a part of your pension/disability benefit is liable to tax in Norway, the Norwegian Tax Administration may request that you submit documentation stating that your Norwegian pension/disability benefit has been taxed in Thailand.