Withholding tax on pensions
- Updated: 1/29/2018
Applies to withholding tax on pensions and disability benefits from Norway to persons not resident in Norway for tax purposes.
Do you employ foreign workers that fall under the PAYE scheme (Pay As You Earn)?
Don't use the tax- and contribution rule withholding tax on pensions on the salary and benefit you pay to foreign workers that fall under the PAYE scheme.
Brief information about the tax- and contribution rule
Pensions and disability benefits paid from Norway to persons who aren't tax residents in Norway are liable for tax in Norway.
This means that the income recipient is liable for tax on Norwegian pension and Norwegian disability benefits, even if the person no longer is considered a tax resident of Norway, or has never lived in Norway.
The withholding tax rate is initially 15 percent of the gross amount.
You must specify both pensions and withholding tax as withholding tax on pensions.
Benefits covered by the tax- and contribution rule
The tax- and contribution rule covers:
- pensions from the Norwegian National Insurance Scheme
- public occupational pensions
- private occupational pensions
- other private pensions
- disability pension from the Norwegian National Insurance Scheme
- disability benefits from other schemes
In the a-melding, you must specify the benefits as “Withholding tax on pensions” for the persons that this concern.
What about withholding tax
When you use the tax and contribution rule on pensions and disability benefits, you must also specify associated withholding tax as “Withholding tax on pensions”.
What we use the information for
NAV uses information concerning pensions and disability benefits for control purposes.
The Norwegian Tax Administration uses the information to identify benefits on which withholding tax must be paid.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.