Important information
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Disability benefit
Disability benefit from the Norwegian National Insurance Scheme and disability benefits from other schemes will be taxed in the same way as salary income.
National insurance contributions
The rate for national insurance contributions for disability benefits is the same as for salary income. The rate for salary income is 8.0 percent for 2022. The rate for salary income is 7.9 percent for 2023.
Minimum standard deduction
The rates and limits for the standard minimum deduction are the same as for salary income. The rate for salary income is 46 percent for 2022 and 2023. The standard minimum deduction for 2022 and 2023 has an upper limit of NOK 109,950.
Spouse-equivalent cohabitants with disability benefit will be assessed as single persons
Spouse taxation for spouse-equivalent couples requires a reporting obligation under the National Insurance Act. With effect from 2015, the Tax Act does not provide a legal basis for the spouse taxation of spouse-equivalents with disability benefit. This means that previously reported spouse-equivalent cohabitants in receipt of disability benefit will now be assessed as single persons.
Supplementary benefit for spouses
Supplementary benefit for spouses from the Norwegian National Insurance Scheme is being abolished. If you received supplementary benefit for spouses as of 1 January 2015, you will however continue to receive it for the period for which it has been granted. The granted period is however capped to a maximum of ten years after 1 January 2015.
Background
When the disability benefit is taxed as salary, it will be easier to compare and combine salary and National Insurance. If you have a job in addition to being in receipt of full or partial disability benefit, it makes it easier for you to predict your income, tax deductions and any change in your national insurance payments.