Recipients of disability pensions who are tax-resident abroad

Pension recipients who live in an EU/EEA country and who pay withholding tax on a pension from Norway can opt to have the tax calculated under the same rules as apply to residents of Norway. It is a condition that they are taxed in Norway for at least 90 per cent of their income.

Tax limitation

If you receive a disability pension on the grounds of at least 2/3 reduced earnings capacity and opt to be taxed in Norway under general tax rules, you can claim tax limitation if:

  • you are resident in an EU/EEA country
  • at least 90 per cent of your gross income from pensions, pay or business activity in the income year is liable for tax in Norway. If you are married, your spouse's income must also be included in assessing how much of your income is liable for tax in Norway.
  • at least 90 per cent of your general income in the income year is taxable in Norway 
  • Norway is able to obtain details about your income and capital from your country of residence under a tax agreement or equivalent agreement.