Tax deduction card when you live abroad and pay withholding tax on pension or disability benefits

Each year you’ll receive a new tax deduction card or exemption card based on the information we have about your tax liability. 

Withholding tax on pension or disability benefits

You must pay withholding tax on pension and disability benefits when you live abroad and you’re not a tax resident in Norway. This applies both when you receive the pension/disability benefit from NAV, and when you receive pension/disability benefits from other schemes.

The pension/disability benefit provider must deduct 15 percent tax unless you have applied for a tax deduction card with a lower tax rate.

We’ll send you information about your tax deduction card. Here you’ll find information about the calculated tax to be deducted/exemption card for the relevant income year.

Exception

If you have a D number, this must be active for you to be entitled to a tax deduction card. The D number is inactivated every five years. To activate the D number, you must send us valid identification.

Applications

To apply for an exemption card, you must send us a written enquiry, either online or by post to:

Skatteetaten
Postboks 9200 Grønland
NO – 0134 OSLO

 

The application must include documentation and the following information:

  • Who pays the pension/disability benefit.
  • Certificate of Residence. The Certificate of Residence must be issued by the tax authorities in your country of residence. The Certificate of Residence must clearly state that you’re a resident in that country under the tax treaty. The Certificate of Residence must be the original and no more than six months old.

To apply for a tax deduction card with a tax rate under 15 percent, you must send us a written enquiry, either online or by post to:

Skatteetaten
Postboks 9200 Grønland
NO – 0134 OSLO

 

The application must include documentation, and the following information:

  • Who pays your pension/disability benefit, the types of pension and how the gross income is split between the different benefits.
  • Whether you’ve worked for a Norwegian public sector employer and, if relevant, how many years you’ve been employed in the public sector and how many years you’ve been employed in the private sector and/or been self-employed. This applies when you receive a pension.
  • How much of the pension that is not to be taxed in Norway when the pension is paid by NAV. This applies when you receive a pension.
  • Certificate of Residence. The Certificate of Residence must be issued by the tax authorities in your country of residence. The Certificate of Residence must clearly state that you’re a resident in that country under the tax treaty. The Certificate of Residence must be the original copy and no more than six months old.

If you live in Thailand or Singapore, you must apply for a new tax deduction card when:

  • you’re not staying in Thailand or Singapore for at least 180 days in the income year
  • you’re stating a different amount for taxation  in Thailand or Singapore for the relevant income year than the previous year.

 You must download, complete and submit Application for a tax deduction card based on ordinary taxation as resident in Norway – for you who have a tax deduction card for withholding tax on pension or disability benefits.

If your personal circumstances change

You must apply for a new tax deduction card when:

  • you move to a new country
  • you’re no longer a resident for tax purposes in the country you last sent us a Certificate of Residence from
  • you start to receive new pensions/disability benefits from Norway
    • this also applies if you start receiving another pension/disability benefit from the same pension provider
  • you’ve previously gotten your tax calculated based on the same rules that apply to persons who are resident in Norway and your income has changed so that you’re no longer tax liable in Norway for at least 90 percent of your income

If you change your address

You must notify us in writing if you get a new postal address.

Do you want to contact us?

All enquiries must either be sent online or by post to:

Skatteetaten
Postboks 9200 Grønland
NO – 0134 OSLO