Option of reduced withholding tax on pension and disability benefit

If your income in your country of residence is too low for you to use your personal deductions there, you may in some cases be entitled to reduced withholding tax in Norway.

You may claim reduced withholding tax if you meet the following conditions:

  • you reside in another EEA country than Norway, and
  • you've earned the right to your pension or disability benefit in Norway under the free movement for workers within the EEA area, and
  • your income in your country of residence is so low that you cannot use your right to personal allowances there

Free movement requires you to have been a citizen of one EEA country, but worked in another EEA country, when you earned your right to a pension in Norway. This applies for example if you were living in an EEA country and working in Norway.

The rules do not apply to Norwegians who have lived their whole life in Norway and then move to another EEA country as pensioners, and who receive their old-age pension from Norway.

This is what you do

You must claim your taxes reduced yourself after your tax has been assessed and calculated in your tax assessment.

  1. Put together a claim

    Explain why you believe you’re entitled to a reduction of your tax. You must show that your income in your country of residence is too low for you to be able to claim personal allowances.
    You must also attach the following documents:
    • a certificate of residence from the tax authorities in your country of residence, valid for the relevant income year
    • papers showing that you’ve earned the right to your pension or disability benefit under the free movement for workers within the EEA area
    • a copy of your and any spouse's tax return or similar for your country of residence for the relevant revenue year

  2. Submit your claim

    You may log in and submit your claim, or you could send it to us by post:

    Skatteetaten
    Postboks 9200 – Grønland
    0134 OSLO

    You may also log in to your tax return, add the claim as an attachment, and re-submit your tax return.

New tax assessment

If you meet the conditions, you’ll receive a new tax assessment notice where your withholding tax has been reduced.

In addition to the new rule, you may still request to have your tax calculated according to the same rules that apply to persons living in Norway. The condition for this is that you live in another EU/EEA country and are tax liable in Norway.