Guidelines for the tax return for persons resident abroad who receive pensions and disability benefits from Norway

Here you will find relevant information for you who are resident abroad and receive pensions and disability benefits from Norway.

The deadline for submitting your tax return is 30 April.

How do I submit my tax return?

You do not have to submit your tax return if the information is correct and complete. The Norwegian Tax Administration will then assess tax at 15 per cent on your pension/disability benefit.

You must submit the tax return if you request a full or partial tax exemption pursuant to the tax treaty with the country where you are resident. You must also submit the tax return if you need to make other changes.

Practical tips about the tax return

See how to log in, alter your tax return or change your bank account number for a tax refund.

Online access to your tax return

You need a Norwegian national identity number or D-number to get online access to your tax return etc.

Extended submission deadline

You can apply to the Norwegian Tax Administration for an extension of the deadline if you have special reasons, for example sickness or absence due to travel, that make it very difficult for you to submit the tax return by the deadline.

Pensions and disability benefits you receive from Norway are liable to tax in Norway even if you are not tax resident in Norway. This applies both when you have moved from Norway for tax purposes and when you have never been tax resident in Norway.

The tax is 15 per cent of the gross pension/disability benefit.

There are some exceptions from the tax liability:

You may be entitled to full or partial tax exemption pursuant to the tax treaty with the country in which you are resident.
You are not liable to pay tax on pensions and disability benefits from private occupational pension schemes and other private pension schemes if you have not earned pension points or accumulated pension reserves in the Norwegian National Insurance Scheme.

You may be entitled to a lower tax rate than 15 per cent if you are resident in an EU/EEA country and at least 90 per cent of your income is liable to tax in Norway. In such case, you can request that your tax be calculated pursuant to the same rules that apply to persons resident in Norway.

You may be entitled to an extended deduction if you are resident in an EU/EEA country and the income in your country of residence is too low to allow you to exercise the right to personal deductions there.

Pensions paid to children under the age of 17 are not liable to tax.

How do you avoid double taxation

If your pension or disability benefit is liable to tax both in Norway and in the country where you are resident, it is the responsibility of your country of residence to ensure that the pension/disability benefit is not subject to double taxation. The tax settlement notice you receive in October shows how much tax you have paid in Norway. The tax settlement notice can be used as documentation in relation to the tax authorities in your country of residence.

Information received by the Norwegian Tax Administration from the Norwegian Labour and Welfare Administration (NAV) and/or others who have paid pensions and disability benefits in 2022, is pre-entered in your tax return.

If you have income and capital that is liable to tax in Norway but not pre-filled in the tax return, you must yourself declare the income/capital.

You must also ensure that the pre-filled information is correct and complete.

If you are of the opinion that all or part of your pension or disability benefit is tax exempt in Norway pursuant to the provisions in the tax treaty with the country where you are resident, you must change the amount that is pre-entered in the tax return and declare the amount that is liable to tax. If the whole pension/disability benefit is tax exempt in Norway, you must change the amount to zero.

The Norwegian Tax Administration may request that you submit a Certificate of Residence from the tax authorities in your country of residence, explicitly confirming that you are resident there for tax purposes 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 certain types of pensions/disability benefits are tax exempt in Norway or when the tax exemption is subject to other conditions.

For more information about what types of pensions/disability benefits are tax exempt in Norway and what documentation the Norwegian Tax Administration may request to be submitted.

If you do not submit the tax return and declare the amount which is liable to tax in Norway, the tax return will be deemed to have been accepted by you and submitted with the pre-entered information. The Norwegian Tax Administration will then assess tax at 15 per cent on your pension/disability benefit.

You must submit the tax return and declare the amount liable to tax even if you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

If you are resident in an EU/EEA country and liable to pay tax in Norway on at least 90 per cent of your total income, you can request that your tax be calculated pursuant to the same rules that apply to persons resident in Norway. If you are married, your spouse’s income will also be taken into consideration when assessing the percentage of the income liable to tax in Norway.

You must then submit your tax return and state in an enclosure to the tax return that you request that your tax be calculated pursuant to the same provisions that apply to persons resident in Norway.

The Norwegian Tax Administration may request that you submit documentation stating that you are entitled to such a tax calculation.

When you request that your tax be calculated pursuant to the same provisions that apply to persons resident in Norway, the Norwegian Tax Administration may request that you submit:

a Certificate of Residence from the tax authorities in your country of residence
a statement showing your income from pension, disability benefit, employment and business activity in Norway and abroad in 2022. If you are married, you must also include your spouse’s income
a copy of your own and, if relevant, your spouse’s tax return or similar to your country of residence for 2022.

The Certificate of Residence must be issued by the tax authorities in your country of residence and it must explicitly certify 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 not be 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 2021.

If you are claiming a deduction for interest on debt, the Norwegian Tax Administration may also request that you submit:

a statement showing your interest income and other capital income in Norway and abroad in 2022
documentation of paid interest expenses in Norway and abroad in 2022

If you are of the opinion that you are entitled to a tax deduction for pension income for old-age pensioners or you receive a surviving spouse's pension and are of the opinion that you are entitled to a reduction in tax pursuant to the Norwegian provisions concerning tax limitation on low general income, the Norwegian Tax Administration may request that you submit:

a statement showing all income, capital, deductions and debt in Norway and abroad in 2022

You can provide information about income etc. using the form "Tax return for individuals who have not received a pre-completed tax return" (RF-1281E). You can submit the form RF-1281E as an enclosure when you submit the pre-filled tax return for 2022.

If you do not submit the tax return and state that you request that your tax be calculated pursuant to the same rules that apply to persons resident in Norway, the tax return will be deemed to have been accepted by you and submitted with the pre-entered information. The Norwegian Tax Administration will then assess tax at 15 per cent on your pension/disability benefit.

You must submit the tax return and state that you request that your tax be calculated pursuant to the same rules that apply to persons resident in Norway, even if you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

If you have not earned pension points or accumulated pension reserves in the National Insurance Scheme, pensions and disability benefits from private occupational pension schemes and other private pension schemes are tax exempt.

If your tax return contains pensions/disability benefits that are not liable to tax, you must change the amount that is pre-entered in your tax return and declare the amount liable to tax. If the whole pension/disability benefit is tax exempt in Norway, you must change the amount to zero.

If you do not submit your tax return and declare the amount liable to tax in Norway, the tax return will be deemed to have been accepted by you and submitted with the pre-entered information. The Norwegian Tax Administration will then assess tax at 15 per cent on your pension/disability benefit.

You must submit the tax return and declare the amount liable to tax even if you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

Information received by the Norwegian Tax Administration from the Norwegian Labour and Welfare Administration (NAV) and/or others who have paid pensions to you in 2022, is entered in advance in your tax return.

If you are of the opinion that all or part of your pension or disability benefit is tax exempt in Norway, you must change the amount that is pre-entered in the tax return and declare the amount that is liable to tax. If the whole pension/disability benefit is tax exempt in Norway, you must change the amount to zero.

If you have received a pension/disability benefit that is liable to tax in Norway, but has not been pre-entered, you must declare the amount in your tax return.

If you have received back payments of a public or private pension, or a disability benefit from the National Insurance Scheme

Then the tax on the entire back payment is assessed in the year it was paid. The Norwegian Tax Administration will ensure that the tax will not exceed the amount it would have been if the tax had been assessed in the year or years to which the back payment relates.

The tax settlement notice will be sent to you during the autumn.

A tax refund due to you?

If a tax refund is due to you, the amount can be paid into your bank account. The amount due to you includes interest. If the amount due to you (including interest) is less then NOK 100, it will not be refunded.

If you do not have an account with a Norwegian bank or you wish your tax refund to be transferred to a bank abroad, we ask you to submit:

information about the account number (IBAN, SWIFT/BIC)
and the bank’s name and address.

The information must be submitted, in writing and signed, to:

The Norwegian Tax Administration
Tax Collection Department
P. O. Box 9200 Grønland
NO-0134 OSLO

You must enclose a certified copy of your passport (or other proof of identity with a photo) and documentation showing that you are the account owner or that you have right of use of the account.

If the Norwegian Tax Administration does not have any bank details for you, you may receive a letter from the Norwegian Tax Administration asking you to provide details of a bank account or to confirm that you live at the registered foreign address. The Norwegian Tax Administration does not send giros for payment to foreign addresses unless you have confirmed that you live at the address.

The Norwegian Tax Administration encourages you to choose a payment to a bank account - this provides the fastest and most secure payment.

Underpaid tax

Interest is charged on underpaid tax. Underpaid tax (including interest) less then NOK 100 will not be collected. You will find further information about the calculation of interest and interest rates in the tax settlement notice here or contacting the Norwegian Tax Administration.

Additional advance tax

If too little tax has been deducted in 2022, you can pay additional advance tax. If you pay additional advance tax by 31 May 2023, you will avoid interest on underpaid tax.

Additional advance tax must be paid to:

Bank account numer: 7694 05 24357

IBAN-number: NO2976940524357

BIC (SWIFT): DNBANOKKXXX