• Retirement pension, AFP and other pension benefits are taxable income.
• The tax rate on general income is 22 percent. For people living in Troms and Finnmark (tiltakssonen), the tax rate is 18.5 percent on general income.
• The national insurance contribution for pension income is 5.1 percent.
• The rate for the standard minimum deduction for pension income is 40 percent. Upper limit is NOK 86,250.
• Disability benefits are taxed as salary income. The national insurance contribution for salary income and disability benefits is 7.9 percent. The rate for the standard minimum deduction for salary income and disability benefits is 46 percent, upper limit is NOK 104 450.
• Recipients of retirement pension from the National Insurance scheme, recipients of contractual pension (AFP) in the public sector and recipients of supplementary benefits for persons resident in Norway for a short period of time may receive a tax deduction for pension income in salary income tax and national insurance contributions.
• Pursuant to the National Insurance Act, supplementary benefits for spouses granted to recipients of retirement pension and/or contractual pension is tax-free for pensioners who received the supplementary benefit for spouses prior to 1 January 2011.
• The compensation supplement paid to recipients of new contractual pension in the private sector is tax-free.

If you're a tax resident abroad and pay withholding tax, see "Pensioners who are tax residents abroad".