Pension and disability benefits from abroad
This information is meant for residents in Norway who receive pension and/or disability benefits from abroad.
Pensions and disability benefits that are paid from abroad to persons who are residents in Norway, are taxable in Norway. This entails that you're taxable in Norway for pension and/or disability benefits that you receive from abroad.
Disability benefits are taxed as employment income in Norway. Other pensions from abroad will be taxed as pension in Norway.
Some exceptions from the tax obligation applies
You may be entitled to a full or partial tax exemption under the tax treaty Norway has entered into with the country that pays your pension and/or disability benefit. See "tax treaties" below.
Norway has entered into tax treaties with a number of countries. Whether the benefit should be taxed in Norway or not is regulated by the individual tax treaty with the country that pays the pension and/or disability benefit.
According to some tax treaties, the pension and/or disability benefit that is paid from abroad should be taxed both in the country of disbursement and in Norway. If the pension and/or disability benefit is taxable both in Norway and the country of disbursement, Norway must ensure that you're not taxed twice.
Under other tax treaties, the pension and/or disability benefit from abroad can be fully or partially exempt from tax in Norway or in the country of disbursement. If you consider the pension and/or disability benefit you've received from abroad to be fully or partially exempt from tax in Norway, you should nevertheless specify the benefit in your tax return.
Pension and/or disability benefits from abroad, with the exception of certain pensions and/or disability benefits from Denmark and Sweden, are not reported to Norwegian tax authorities. Pensions and/or disability benefits from other countries than Denmark and Sweden are therefore not pre-filled in your Norwegian tax return. You must specify your foreign pension and/or disability benefit and submit your tax return within the deadline. You cannot use the submission exemption. It's important that you specify what kind of pension and/or disability benefit you receive and from which country. See the guide to the individual items in the tax return for more information. For the income year 2020, pension from abroad should be entered in your tax return. Disability benefits from abroad should be entered in the tax return as well. Se nærmere om hvordan du oppgir pensjon og/eller uføreytelser i skattemeldingen her.
Tax deduction card
If you receive pension and/or disability benefits from abroad, it's important that you have the correctly calculated deduction percentage/advance tax in order to avoid any underpaid tax. You can amend your tax deduction card here.