Rate for:
Tax deduction for pension income
The total pension income forms the basis for calculating the tax deduction. Total pension income covers all income which is to be taxed as a pension. Income from employment, capital income, deductions from income and any capital are not included in the basis for the calculation.
The tax deduction will be reduced when the pension income for 2025 exceeds NOK 276,400.
| Tax deduction for pension income | Amount / rate |
| Maximum amount | NOK 36,000 |
| Reduction, stage 1 | |
| Activation threshold | NOK 276,400 |
| Rate | 16.7% |
| Reduction, stage 2 | |
| Activation threshold | NOK 422,950 |
| Rate | 6.0 % |