If you believe that all or part of your pension or disability benefit is tax free in Norway according to the tax treaty with the country you live in, you must change the amount that is entered in the tax return and enter the amount that is taxable. If the entire pension/disability benefit is tax free in Norway and you are submitting your tax return online, you must indicate that the entire amount is exempt. You should not set the amount to NOK 0 but rather mark the tax-exempt amount as «non-taxable withholding tax on pension.» If you receive several pensions, the same must be considered for each pension. If only part of the pension is tax free, the card for this (previously referred to as an item) must be split, so that you can provide information on whether the different parts of the pension are taxable or tax free.

This also applies when you've had an exemption card or a tax deduction card with a lower tax rate than 15 percent.

Certificate of residence

The Tax Administration may require you to submit a Certificate of Residence issued by the tax authorities in your country of residence that expressly confirms that you're a tax resident there in accordance with the tax treaty with Norway. The Tax Administration may also require you to submit other documentation when only certain types of pension/disability benefits are tax-exempt, or there are other conditions for the tax exemption.

Submitting the tax return

The deadline for submitting the tax return is 30 April of the year after the income year.

If you do not submit the tax return, it will be regarded as submitted with the pre-filled information. In that case, 15 percent tax will be assessed on your pension/disability benefit in the tax assessment.

If you have not received the tax return by 15 April, you can contact us: