You may also be entitled to reduced withholding tax if you’re living in an EEA country with such low income there that you cannot use your right to personal deductions. Read more about this opportunity.

The information below applies to you who require taxation as a resident according to the 90 percent rule

When at least 90 percent of your gross income from pension/disability benefit, salary or business activity is taxable in Norway, you can request that the tax is assessed using the general tax rates instead of at 15 percent of gross pension/disability benefit. If you’re married, your spouse's income must also be included in the assessment of how much of your income is taxable in Norway. You will then be entitled to the minimum standard deduction and personal allowance as if you were resident in Norway. 

When at least 90 percent of your gross income from pensions, disability benefits, employment and business activity is liable to tax in Norway, you can request that your tax be calculated at the normal tax rates instead of as 15 per cent of your gross pension. If you are married, your spouse's income will also be taken into consideration when calculating the percentage of the income that is liable to tax in Norway. Among other things, you will then be entitled to the minimum deduction and personal allowance as if you were resident in Norway.

When at least 90 percent of your total income (including interest and other capital income) is liable to tax in Norway, you can claim a deduction for interest on debt. This also applies to interest on loans abroad.

If you receive an retirement pension or AFP contractual pension, you may also be entitled to a tax deduction for pension income. The following conditions must be met:

• At least 90 per cent of your gross income from pensions, disability benefits, employment and business activity must be liable to tax in Norway.
• At least 90 per cent of your general income (income after deductions) must be liable to tax in Norway.
• Norway must be able to obtain information about your income and capital from your country of residence pursuant to a tax treaty or similar treaty.

If you receive a surviving spouse's pension from the National Insurance Scheme before 01.01.2024, you may also be entitled to a reduction in tax pursuant to the Norwegian provisions concerning tax limitation on low general income. In order to be entitled to a tax limitation, the following conditions must be met:

• At least 90 per cent of your gross income from pensions, disability benefits, employment and business activity must be liable to tax in Norway.
• At least 90 per cent of your general income (income after deductions) must be liable to tax in Norway.
• Norway must be able to obtain information about your income and capital from your country of residence pursuant to a tax treaty or similar treaty.

If you live in another EU/EEA country and are covered by these rules, you can:

• apply for an exemption card or a tax deduction card with a tax rate under 15 percent
• state in your tax return that you request that your tax is calculated according to the same rules that apply to people who live in Norway

Documentation requirements (resident in another EU/EEA country)

Application for a tax deduction card

When applying for an exemption card or a tax deduction card with a tax rate under 15 percent pursuant to the rules for people resident in another EU/EEA country, you must: 

• state who pays the pension/disability benefit
• include a Certificate of Residence from the tax authorities in your country of residence
• include a statement showing what income from pension/disability benefit, employment and business activity you expect to receive in the income year in question – if you’re married, you must also include your spouse's income
• include a copy of your and your spouse's most recent tax return from your country of residence 

The Certificate of Residence must be issued by the tax authorities in your country of residence and confirm that you’re tax resident there in accordance with the tax treaty with Norway. The Certificate of Residence must be the original copy and no more than six months old.

If you’re claiming a deduction for debt interest, you must also include:

• a statement of your expected interest income and other capital income in the year in question

If you’re claiming a tax deduction for pension income for retirement pension recipients or if you have survivor’s pension and request a reduction in tax under the Norwegian rules on tax limitation on low general income, you must also attach:

• a statement showing all expected income, assets and wealth, deductions and debt in Norway and abroad in the year in question

Information about income etc. can be provided using the form 'Tax deduction card withholding tax on pensions/disability benefits – information about income' (RF-1290E).

The tax return

When you have declared in an enclosure to the tax return for 2022 that you request your tax to be calculated pursuant to the same provisions as apply to persons resident in Norway, the Norwegian Tax Administration may request you to submit documentation stating that you are entitled to such a tax calculation. For more information, see Guidelines for the tax return for persons resident abroad who receive pension from Norway.