Help with the tax return for persons who pay withholding tax on pension and disability benefits from Norway
Here you’ll find relevant information for persons who pay withholding tax on pension and disability benefits from Norway.
The deadline for submitting your tax return is 30 April.
The deadline for submitting your tax return is 30 April
You can if special circumstances, such as illness or travels, make it difficult for you submitting the tax return within the deadline.
In which cases are you required to submit your tax return
Your tax return is usually pre-filled with information the Tax Administration has received from Nav and others that have paid pension and/or disability benefits.
You do not have to submit the tax return if the information is correct and complete.
If any information is missing from your tax return, you must add it to make the tax return correct and complete.
If any information is incorrect, you must correct it. This could, for example, be that the income is registered as taxable, but you believe it should be exempt from withholding tax. Even if you’ve previously been granted full or partial tax exemption under a tax treaty with the country where you’re a resident, the tax return may still be pre-filled with 15 percent tax on the pension or disability benefit. If you have other changes, you must also submit the tax return.
Your tax return is usually pre-filled with information the Tax Administration has received from Nav and others that have paid pension and/or disability benefits.
If you have other income and wealth that is taxable in Norway, and it’s not pre-filled in your tax return, you must add the income/wealth yourself.
You must also check that the pre-filled information is complete and correct.
Online submission
If you have a Norwegian national identity number or D number, you can get access to the tax return, etc. online.
See how to get a MinID at the bottom of this page.
You can view, change and submit your tax return or change your account number here
The income may be pre-filled in your tax return as taxable with withholding tax on pension. This also applies when you’ve had an exemption card or a tax deduction card with a tax rate under 15 percent.
If you believe that one or more pensions/disability benefits you receive are exempt from tax in Norway under the provisions of a tax treaty, you must change national insurance and tax exemptions on the relevant pension/disability benefit from «Taxable with withholding tax on pension» to «Non-taxable with withholding tax on pension».
If you believe that only parts of one or several of your pensions or disability benefits are tax free in Norway under the provisions of a tax treaty with the country where you’re a resident, you must split the pension in one part that’s taxable and one part that’s non-taxable. To do this, you must add a new card in your tax return where you enter the amount that’s not taxable in Norway. Then you add the national insurance and tax exemption «Not taxable with withholding tax on pension» on it. You then reduce the amount in the original card, so that only the taxable portion of the pension/disability benefit remains with the national insurance and tax exemption «Taxable with withholding tax on pension».
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.
The Tax Administration may also require you to submit other supporting documents when only certain types of pension/disability benefit are tax-exempt in Norway, or there are other conditions for the tax exemption.
You can attach supporting documents at the bottom of your tax return, below «Other circumstances».
If you fail to submit your tax return and do not state which amounts are taxable in Norway, your tax return is considered approved by you and submitted with the pre-filled information.
If you’re resident in an EU/EEA country and have tax liability to Norway for at least 90 percent of your gross income from pension, disability benefits, salary and business, you can request to be taxed pursuant to the same rules as applies for persons who are resident in Norway . If you’re married, your spouse’s income must also be included in the assessment of how much of your income is taxable in Norway.
If you’re resident in an EU/EEA country and have tax liability to Norway for at least 90 percent of your total income, you can claim deductions for interest on debt. To claim it in your tax return, you must open the card with your pension/disability benefit and tick the box for «I request that my tax be calculated as a resident in Norway».
The Tax Administration may require that you submit supporting documents showing that you’re entitled to this tax calculation.
You can attach supporting documents at the bottom of your tax return, below «Other circumstances».
You must submit the tax return and request that your tax is calculated according to the same rules that apply to people who live in Norway, even when you’ve had an exemption card or a tax deduction card with a lower deduction rate than 15 percent.
If you’ve not earned pension points or a pension balance in the Norwegian National Insurance Scheme, pension and disability benefits from private occupational pension schemes and other private pension schemes are tax free.
If there are one or more pensions/disability benefits in your tax return that you believe are not taxable, you must change national insurance and tax exemptions on the relevant pension/disability benefits from «Taxable with withholding tax on pension» to «Non-taxable with withholding tax on pension».
If you do not submit your tax return, your tax return is considered approved by you and submitted with the pre-filled information. In that case, 15 percent tax will be assessed on all your pensions/disability benefits in the tax assessment.
You must submit your tax return even when you’ve had an exemption card or a tax deduction card with a tax rate under 15 percent.
Then the tax on the whole retroactive payment is calculated in the payment year. The Tax Administration will make sure that your tax is not higher than if the tax on the pension/disability benefit was calculated for the years the retroactive payment regards.
If you believe that the pension/disability benefit that has been paid retroactively is exempted from withholding tax, you must change the national insurance and tax exemptions in the same way as for pensions/disability benefits that are not retroactive payments.
We’ll send out the tax assessment notices as soon as the tax assessments are ready. Everyone will receive their tax assessment notice before 1 December.
Have you paid too much tax?
If you’ve overpaid tax, you’ll receive a refund from us to your bank account. We’ll calculate an interest compensation on the tax refund. Tax refunds (including the interest compensation) below NOK 100 will not be paid.
If you do not have an account in a Norwegian bank, or you want the tax refund paid to an account in a bank outside of Norway, you must submit information about:
- your bank account number (IBAN, SWIFT/BIC)
- and the bank’s name and address.
Sign and submit the information to:
Skatteetaten
Statlig Skatteoppkreving
Postboks 9200 Grønland
NO-0134 OSLO
You must include a certified copy of your passport (or another form of photo identification) and supporting documents showing that you own or are authorised to use the account.
If the Tax Administration has not received information about your bank account, you may receive a letter from the Tax Administration asking you to provide a bank account number or to confirm that you live at the registered foreign address. The Norwegian Tax Administration does not send giros for payment to foreign addresses unless you’ve confirmed that you live at the address.
The Tax Administration encourages you to choose payment to a bank account – this is the fastest and safest way to receive payment.
Have you paid too little tax?
If you’ve paid too little tax, you must pay the missing amount. An interest surcharge has been calculated on underpaid tax. Underpaid tax (including the interest surcharges) under NOK 100 will not be collected.
Additional advance tax
If too little tax has been withheld during the year, you can pay additional advance tax. If you pay the additional advance tax by 31 May, you do not have to pay interest on the underpaid tax.
Additional advance tax must be paid to:
Account number: 7694 05 24357
IBAN: NO2976940524357
BIC (SWIFT): DNBANOKKXXX