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 2019 exceeds NOK 198,200.

Tax deduction for pension income Amount / rate
Maximum amount NOK 30,000
Reduction, stage 1  
Activation threshold NOK 198,200
Rate 15.3%
Reduction, stage 2  
Activation threshold NOK 297,900
Rate 6 %