Pensioners who are tax resident abroad

Pensioners who are resident in an EU/EEA country and who pay withholding tax on pensions from Norway may choose to have the tax calculated according to the same rules that applies to persons living in Norway. It's a condition that they are taxed in Norway for at least 90 percent of their income.

Tax deduction

If you're a recipient of an retirement pension from the Norwegian National Insurance Scheme or AFP and choose to be taxed in Norway according to the general tax rules, you may claim a tax deduction when:

you're resident in an EU/EEA country
at least 90 percent of your gross income from pensions, salaries or business activities in the income year is taxable in Norway. If you're married, your spouse's income will also be included in the assessment of the share of income that's taxable in Norway
at least 90 percent of your general income in the income year is taxable in Norway
the Norwegian tax authorities can obtain information about your income and wealth from your country of residence following a tax agreement or similar agreement