Persons who have not earned pension points or accumulated pension reserves in the National Insurance Scheme and have private pensions/disability benefits or war veteran pensions

There is no withholding tax on:

• pensions and disability benefits from private occupational pension schemes if you do not have a pension balance in the National Insurance Scheme

What does it take to earn a pension balance in the National Insurance Scheme?

• Pensionable income
• Disability benefit and certain other national insurance benefits
• Unpaid caregiving work, when specific criteria for this are met

What should you do if you are deducted tax?

If you:

• have tax deducted from pension or disability benefits and
• have not previously had any income in Norway and
• only receive pensions or disability benefits through private occupational pension schemes

Then you should:

• Contact Nav and request a written confirmation that you do not have a pension balance in Norway.
• Send this confirmation to the Tax Administration.

How to contact us All enquiries must be sent online or by post to:

Skatteetaten

Postboks 9200

Grønland NO-0134 OSLO