Tax on back payment of pension and benefits from NAV

Tax on back payment of pension, disability benefit or other benefits from NAV, as well as pension from other pension providers for the current year, will always be deducted according to the percentage rate specified on your tax deduction card.

Tax on back payments and final settlements for previous years for pension, disability benefit and other taxable benefits have other percentage rates. 

Tax on back payments for the current year

For back payments for previous periods this year, tax is deducted according to the percentage rate specified on your tax deduction card. This applies for both table-based cards and percentage cards.

Tax on back payments and final settlements for previous years

If you receive back payments for previous years, NAV and other providers of pension, disability benefit or other benefits  that are taxed according to the rules on wage income, must deduct tax according to the following rates: 

  • 44 percent for back payments for benefits from the Norwegian National Insurance Scheme that are taxed according to the rules for income and for disability benefits from other schemes. This applies, for example, to disability benefits, work assessment allowance and sick pay. Those who live and pay taxes to Troms and Finnmark have a rate of 40 percent.
  • 32 percent for pensions and supplementary benefit. Those who pay taxes to Troms and Finnmark have a rate of 28 percent.
  • 15 percent for users who are obliged to pay withholding tax – applies to pensions and disability benefit.
  • Svalbard tax is deducted at the rate of 13.1 percent for pension benefits and 16.2 percent for disability benefit and benefits that replace employment income.

If you end up paying too much tax in total for this year, you’ll get a tax refund in your tax assessment next year.

benefits from the national insurance scheme that are taxed according to the rules for wage income and for disability benefits from other schemes. This applies, for example, to disability benefits, work-clearing money and sick pay.