Withholding tax – Tax treaties
Norway has tax treaties with many countries. These treaties may limit Norway’s right to tax certain pensions and disability benefits if you can provide proof that you’re tax resident in another country.
Such proof is a Certificate of Residence issued by the tax authorities in your country of residence confirming that you’re a tax resident there in accordance with the tax treaty with Norway. The confirmation must be original, it must refer to the tax treaty with Norway, and it must not be older than six months.
Some of the most relevant tax treaties are listed below. The information concerns the tax liability for pensions and disability benefits for the income year 2023. You may find more information about some countries here.
If you are resident in Argentina, Brazil, Bulgaria, Canada, Cyprus, the Philippines, Germany, Greece or Indonesia, all pensions and disability benefits paid from Norway are liable to tax in Norway.
If you live in Australia, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from annuities (IPA/IPS) liable to tax in Norway. If you are an Australian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.
If you are not an Australian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.
Disability benefits from the National Insurance Scheme and other disability benefits (with the exception of annuities) are liable to tax in Norway.
If you are resident in Croatia, Bosnia-Herzegovina, Estonia, Ireland, Latvia, Lithuania, Morocco, Russia or Spain, pensions and disability benefits are not liable to tax in Norway.
The tax treaties with Belgium changed from 2019.
If you are resident in Belgium, all pensions, disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway. If you are a Belgium citizen the part
of your pension that is linked to previous employment in
the public sector, is not liable to tax in Norway.
If you are resident in France, pensions from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. Nor are disability benefits from other schemes than the National Insurance Scheme liable to tax in Norway.
Pensions and disability benefits from the National Insurance Scheme and pension linked to previous employment in the public sector are liable to tax in Norway.
If you are resident in Italy, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from the National Insurance Scheme and disability benefits from other schemes liable to tax in Norway. If you are an Italian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.
If you are not an Italian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.
If you are resident in Malaysia, your pensions linked to previous employment in private service and annuities are not liable to tax in Norway. Nor are disability benefits which are compensation for injuries received liable to tax in Norway.
Other pensions and disability benefits are liable to tax in Norway.
If you are resident in the Netherlands, all pensions disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway.
If you were resident in the Netherlands and received a Norwegian pension or disability benefit in 2013, pension from the National Insurance Scheme, pension/disability benefits from private occupational pension schemes and pension/disability benefits from annuities (IPS/IPS) are not liable to tax in Norway. Other pensions/disability benefits are liable to tax in Norway. This applies if you have not by the end of 2015 notified the tax authorities both in Norway and the Netherlands that you want to be taxed in Norway for all your Norwegian pensions and disability benefits.
If you are resident in another Nordic country, disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are not liable to tax in Norway.
All pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are liable to tax in Norway.
If you are resident in Pakistan, pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway.
Disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.
If you are resident in Poland, pensions and disability benefits from private pension schemes other than mandatory pension schemes and tax-favored pension schemes, are not liable to tax in Norway.
Pensions, disability benefits paid by the Norwegian Labour and Welfare Administration (NAV) are liable to tax in Norway. Pensions and disability benefits from defined-contribution pension schemes, occupational pension schemes and annuities (IPA/IPS) are also liable to tax in Norway.
If you are resident in Portugal, pensions linked to previous employment in the private sector and disability benefits from private occupational pension schemes are not liable to tax in Norway. If you are a Portuguese citizen, pensions linked to previous employment in the public sector and disability benefits from public occupational pension schemes are not liable to tax in Norway.
Other pensions and disability benefits are liable to tax in Norway
If you are resident in Switzerland, pensions linked to previous employment in the private or public sector are liable to tax in Norway.
Other pensions and disability benefits are not liable to tax in Norway.
If you are resident in Thailand, the part of your pension that is taxed in Thailand is not liable to tax in Norway. Nor is the part of your disability benefit from the National Insurance Scheme and disability benefit from annuities that are taxed in Thailand, liable to tax in Norway.
Disability benefits from public and private occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.
If you are resident in Turkey, pension relating to previous employment in private service, disability benefits from private occupational pension schemes and pensions and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway. If you are a Turkish citizen, pensions linked to previous employment in the public service and disability benefits from public occupational pension schemes are not liable to tax in Norway.
Other pensions and disability benefits are liable to tax in Norway.
If you are resident in the UK, your pension, disability benefits from the National Insurance Scheme and disability benefits from public occupational pension schemes are liable to tax in Norway.
Disability benefits from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. If you are a British citizen pensions/disability benefits from public occupational pension schemes, are not liable to tax in Norway.
If you were resident in the UK and you received a Norwegian pension or disability benefits on 16 December 2013, you could opt for the following benefits still be tax exempt in Norway:
- pension and disability benefits from the National Insurance Scheme when the benefits are not linked to previous employment in the public sector
- pension from private occupational pension schemes
- pensions from other private pension schemes and disability benefits from annuities (IPA/IPS).
Once you have notified the NorwegianTax Administration of your decision, the decision will apply for as long as you continue to receive these benefits from Norway.
Requirements for information and documentation
Application for a tax deduction card
If you believe that all or part of your pension/disability benefit is exempt from tax in Norway pursuant to a tax treaty between your country of residence and Norway, you can apply for a tax deduction card that deducts less than 15 percent tax.
To do this, submit:
- an overview of all your pension/disability benefit from Norway, marking those that you believe are not taxable in Norway pursuant to the relevant tax treaty.
- proof that you’re tax resident in your country of resident pursuant to the tax treaty with Norway (see the top of the page for more information about the documentation requirements)
If the tax treaty distinguishes between whether the pension has been earned in public or private service, you must state how many years you’ve been employed in public or private service, respectively, and/or if you’ve been a self-employed person.
The tax return
When you state in your tax return that pensions/disability benefits are exempt from Norwegian taxation, or if you’ve stated that only part of such income is taxable in Norway, the Tax Administration may require you to submit a Certificate of Residence issued by the tax authorities in your country of residence that confirms that you’re a 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. You can submit a Certificate of Residence that’s been issued by the tax authorities in your country of residence before they send out their tax assessments for the income year in question.
The Norwegian Tax Administration may also request that you submit other documentation when only some kinds of pensions/disability benefits are exempt from tax or there are other conditions for tax exemption.
Extra documentation required for Portugal
If you live in Portugal and have NHR status ("Non-habitual resident" / "Residente Näo Habitual"), you can be considered a resident of Portugal if you submit documentation that you are resident in Portugal by art. 4 no. 1 in the tax treaty between Norway and Portugal. Such documented NHR status can in that case result in a tax exemption for pensions/disability benefits in Norway. This also applies when you have submitted a Certificate of Residence.
Required additional documentation for Thailand and Singapore
When parts of pensions/disability benefits are marked as «non-taxable» in the tax return, you must add documentation showing that the amount in question has been taxed in Thailand/Singapore.
When applying for a tax deduction card, you must attach a self-declaration that you will reside in Thailand/Singapore for at least 180 days in the income year in question, as well as the amount you’ll report for taxation in Thailand/Singapore in the income year in question.