Withholding tax on pensions and disability benefits

Pensions and disability benefits paid from Norway to persons not tax resident in Norway are taxable in Norway.

This means that you’re liable for tax on Norwegian pensions and disability benefits even if you’re no longer, or have never been, tax resident in Norway. The  pension or disability benefit provider must deduct 15 percent tax from the gross pension/disability benefit.

Withholding tax on pensions and disability benefits applies to:

  • pensions from the National Insurance Scheme
  • public occupational pensions
  • private occupational pensions
  • other private pensions
  • disability pension from the National Insurance Scheme
  • disability benefits from other schemes

Exceptions from tax liability

You do not have to pay tax on pensions and disability benefits when: 

  • the benefit is a children's pension for a child who’s under 17 at the end of the income year
  • you receive a war pension, or
  • you have not earned pension points in the Norwegian National Insurance Scheme and only receive private pensions/disability benefits

The right to a lower rate 

You may be entitled to a full or partial tax exemption

Tax deduction card 

You’ll receive a new tax deduction card/exemption card based on the information that we have about your tax liability.

If you believe that your pension/disability benefit is fully or partially exempt from tax in Norway, you must contact us and apply for an exemption card or a tax deduction card with a tax rate under 15 percent.

You can also contact us to clarify which type of tax deduction card you should hold. If you’re unable to contact us online, please write to us at:

Skatteetaten
Postboks 9200 Grønland
NO – 0134 OSLO

Remember to quote your national identity number or D number when contacting the Tax Administration. 

Tax return 

You’ll receive a tax return every year in March/April. You must check if the information is correct.

When applying for a complete or partial tax exemption on pension income/disability benefits, it’s often necessary to correct the tax return. Please note that the pre-filled information in your tax return is independent from the information in your tax deduction card.

Do you need help with your tax return?

Avoiding double taxation 

If a pension/disability benefit is taxable in both Norway and the country where you live, your country of residence is responsible for ensuring that you’re not taxed twice. Your tax assessment notice shows the amount of tax that you’ve paid in Norway. You can use your tax assessment notice as documentation for the tax authorities in your country of residence.