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Tax treaties

Norway has tax treaties with a number of countries. These treaties regulate whether pensions and disability benefits from Norway are liable to tax in Norway or not.

Pursuant to some tax treaties, all pensions and disability benefits paid from Norway are liable to tax in Norway.

Pursuant to other tax treaties, all or some types of pensions and disability benefits are exempt from tax in Norway. If you can document that you are liable to tax as a resident in one of these countries, you can:

apply for an exemption card or a tax deduction card with a rate lower than 15 percent, so that the correct amount of tax is deducted from your pension or disability benefit
declare in the tax return what proportion of your pension or disability benefit from Norway should be taxed in Norway

The provisions in the tax treaties on pensions do in principal not apply to disability benefits. It may therefore be other provisions in the tax treaty that regulate whether disability benefits are liable to tax in Norway.

Some of the most relevant tax treaties are listed below. The information concerns the tax liability for pensions and disability benefits for the income year 2023. You may find more information about some countries here.

If you are resident in Argentina, Brazil, Bulgaria, Canada, Cyprus, the Philippines, Germany, Greece or Indonesia, all pensions and disability benefits paid from Norway are liable to tax in Norway.

If you live in Australia, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from annuities (IPA/IPS) liable to tax in Norway. If you are an Australian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Australian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

Disability benefits from the National Insurance Scheme and other disability benefits (with the exception of annuities) are liable to tax in Norway.

If you are resident in Croatia, Bosnia-Herzegovina, Estonia, Ireland, Latvia, Lithuania, Morocco, Russia or Spain, pensions and disability benefits are not liable to tax in Norway.

The tax treaties with Belgium changed from 2019.

If you are resident in Belgium, all pensions, disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway. If you are a Belgium citizen the part
of your pension that is linked to previous employment in
the public sector, is not liable to tax in Norway.

If you are resident in France, pensions from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. Nor are disability benefits from other schemes than the National Insurance Scheme liable to tax in Norway.

Pensions and disability benefits from the National Insurance Scheme and pension linked to previous employment in the public sector are liable to tax in Norway.

If you are resident in Italy, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from the National Insurance Scheme and disability benefits from other schemes liable to tax in Norway. If you are an Italian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Italian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

If you are resident in Malaysia, your pensions linked to previous employment in private service and annuities are not liable to tax in Norway. Nor are disability benefits which are compensation for injuries received liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway.

If you are resident in the Netherlands, all pensions disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway.

If you were resident in the Netherlands and received a Norwegian pension or disability benefit in 2013, pension from the National Insurance Scheme, pension/disability benefits from private occupational pension schemes and pension/disability benefits from annuities (IPS/IPS) are not liable to tax in Norway. Other pensions/disability benefits are liable to tax in Norway. This applies if you have not by the end of 2015 notified the tax authorities both in Norway and the Netherlands that you want to be taxed in Norway for all your Norwegian pensions and disability benefits.

If you are resident in another Nordic country, disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are not liable to tax in Norway.

All pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are liable to tax in Norway.

If you are resident in Pakistan, pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway.

Disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.

If you are resident in Poland, pensions and disability benefits from private pension schemes other than mandatory pension schemes and tax-favored pension schemes, are not liable to tax in Norway.

Pensions, disability benefits paid by the Norwegian Labour and Welfare Administration (NAV) are liable to tax in Norway. Pensions and disability benefits from defined-contribution pension schemes, occupational pension schemes and annuities (IPA/IPS) are also liable to tax in Norway.

If you are resident in Portugal, pensions linked to previous employment in the private sector and disability benefits from private occupational pension schemes are not liable to tax in Norway. If you are a Portuguese citizen, pensions linked to previous employment in the public sector and disability benefits from public occupational pension schemes are not liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway

If you are resident in Switzerland, pensions linked to previous employment in the private or public sector are liable to tax in Norway.

Other pensions and disability benefits are not liable to tax in Norway.

If you are resident in Thailand, the part of your pension that is taxed in Thailand is not liable to tax in Norway. Nor is the part of your disability benefit from the National Insurance Scheme and disability benefit from annuities that are taxed in Thailand, liable to tax in Norway.

Disability benefits from public and private occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.

If you are resident in Turkey, pension relating to previous employment in private service, disability benefits from private occupational pension schemes and pensions and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway. If you are a Turkish citizen, pensions linked to previous employment in the public service and disability benefits from public occupational pension schemes are not liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway.

If you are resident in the UK, your pension, disability benefits from the National Insurance Scheme and disability benefits from public occupational pension schemes are liable to tax in Norway.

Disability benefits from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. If you are a British citizen pensions/disability benefits from public occupational pension schemes, are not liable to tax in Norway.

If you were resident in the UK and you received a Norwegian pension or disability benefits on 16 December 2013, you could opt for the following benefits still be tax exempt in Norway:

pension and disability benefits from the National Insurance Scheme when the benefits are not linked to previous employment in the public sector
pension from private occupational pension schemes
pensions from other private pension schemes and disability benefits from annuities (IPA/IPS).

Once you have notified the NorwegianTax Administration of your decision, the decision will apply for as long as you continue to receive these benefits from Norway.

Documentation requirements (tax treaties)

Application for a tax deduction card

If you believe that all or a portion of your pension/disability benefit should be tax free in Norway in 2023 according to the provisions in a tax treaty, you can apply for an exemption card or a tax deduction card with a rate lower than 15 percent.(Tax deduction card for withholding tax on pension and disability benefit – The Tax Administration).

When you apply for an exemption card because your pension/disability benefit is not taxable in Norway according to the provisions in a tax treaty, you must:

state who pays the pension/disability benefit
enclose a Certificate of Residence from the tax authorities in your country of residence

When applying for a tax deduction card with a lower tax rate than 15 per cent because part of your pension/disability benefit is tax exempt in Norway pursuant to the provisions in a tax treaty, you must:

state who pays the pension/disability benefit
state whether you have worked for a Norwegian public employer and, if so, for how many years you worked in public service and how many years you have worked in the private sector and/or been self-employed. This applies when you receive a pension.
document what proportion of your pension should not be taxed in Norway when your pension is paid by the Norwegian Labour and Welfare Administration (NAV). This applies when you receive a pension.
enclose a Certificate of Residence from the tax authorities in your country of residence

The Certificate of Residence must be issued by the tax authorities in your country of residence and it must explicitly confirm that you are resident there for tax purposes pursuant to the tax treaty with Norway. The certificate must be the original document and it must be no more than three months old.

The tax return

When you have declared in your tax return for 2022 that your taxable income is zero, or you have declared that only a part of your pension/disability benefit is liable to tax in Norway, the Norwegian Tax Administration may request that you submit a Certificate of Residence issued by the tax authorities in your country of residence and explicitly certify that you are a tax resident of that country pursuant to the tax treaty with Norway. The Certificate of Residence must be the original document and no more than six months old. You can submit a Certificate of Residence issued by the tax authorities in your country of residence before they have finished the tax assessment for 2022.

The Norwegian Tax Administration may also request that you submit other documentation when only some kinds of pensions/disability benefits are exempt from tax or there are other conditions for tax exemption.

Extra documentation required for Portugal

If you live in Portugal and have NHR status ("Non-habitual resident" / "Residente Näo Habitual"), you can be considered a resident of Portugal if you submit documentation that you are resident in Portugal by art. 4 no. 1 in the tax treaty between Norway and Portugal. Such documented NHR status can in that case result in a tax exemption for pensions/disability benefits in Norway. This also applies when you have submitted a Certificate of Residence.

Required additional documentation for Thailand and Singapore

When you are tax resident in Thailand or Singapore and apply for a tax deduction card with a tax rate lower than 15 percent, you must also add a self-declaration that states:

that your will be staying in Thailand for at least 180 days in 2023
the amount that will be declared as liable to tax in Thailand in the Thai tax return for 2023

When you have reported that taxable income is exempt from withholding tax on pension in your tax return for 2022, or if you have stated that only part of your pension/disability benefit is taxable in Norway, the Tax Administration may request that you submit documentation showing that the Norwegian pension/disability benefit has been taxed in Thailand.