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 allowance will be reduced when the pension income for 2017 exceeds NOK 188,700.

Tax allowance for pension income Amount / rate
Maximum amount NOK 29,940
Tapering, stage 1  
Activation threshold NOK 188,700
Rate 15.3%
Tapering, stage 2  
Activation threshold NOK 284,350
Rate 6 %