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Repayment of deducted withholding tax on pension and disability benefits

If, in connection with the payment of pension or disability benefit in 2023, tax was deducted before you received an exemption card, you can apply to have the deducted tax refunded.

connection with the subsequent year’s tax assessment. In that case, interest will accrue on the amount you’re owed. For example, incorrectly deducted tax in 2022 will be paid in connection with this year’s tax assessment, which will be ready during fall 2023.

Include the following information in your application to have deducted tax refunded:

your national identity number or D number
the bank account number for the payment. You must include your foreign bank’s IBAN (International Bank Account Number) and BIC (SWIFT address) (the branch of a bank)

You must also include a certified copy of your passport (or another form of photo identification) and documentation showing that you own or are authorised to use the account.

If you live in a country that does not use IBAN/BIC, you must provide the necessary information about your bank account as well as the bank’s name and address. Check with your bank to find out what information is required.

Please note that you will not be paid interest if the deducted tax is paid to you before you receive your tax assessment notice.

Send the application regarding a refund of deducted withholding tax to:

Skatteetaten
Postboks 9200 Grønland
NO – 0134 OSLO

Phone number when calling from abroad +47 22 07 70 00
Phone number when calling from Norway 800 80 000

E-mail: You cannot use e-mail, but send us a message.

Remember to quote your national identity number or D number in enquiries to the Tax Administration.

Tax return for the 2022 income year

When you receive the Norwegian tax return in 2023, it’s important that you

change the amount that is entered in the tax return and enter the taxable amount. Please note that if you believe an amount is not taxable, this must be stated in the remarks on the relevant card. The relevant remark for tax exemption will be similar to «non-taxable withholding tax on pension». You should not set the amount to NOK 0 but rather leave the amount as it is with a remark stating whether the benefit is taxable or not.
submit the tax return

The Tax Administration may require that you submit

a certificate of residence issued by the tax authorities in your country of residence that expressly confirms that you are a tax resident there
other documentation when only certain types of pension/disability benefits are tax exempt or there are other conditions for tax exemption

If you do not submit the tax return and documentation for the income year 2022, 15 percent tax will be assessed on your pension in the tax assessment. In that case, you’ll have underpaid tax.