Withholding tax on pensions and disability benefits

• pensions from the National Insurance Scheme
• public occupational pensions
• private occupational pensions
• other private pensions
• disability benefits from the National Insurance Scheme
• disability benefits from other schemes
• adjustment allowance

You do not have to pay withholding tax on:

• children's pension for a child who’s under 17 at the end of the income year (applies up to and including the 2023 income year)
• children's pensions (valid from and including the 2024 income year)

war pensions, private pensions or disability benefits if you’ve not earned pension points or a pension balance in the Norwegian National Insurance Scheme.

You must pay withholding tax on your pension and disability benefits as long as you’re not a tax resident in Norway. If you move to Norway, you must pay withholding tax on pensions and disability benefits up until the time you become a tax resident in Norway.

If you moved to Norway before 1 July, you’re normally considered a tax resident from the date of moving. If you moved to Norway 2 July or later, you’re normally considered a tax resident from and including the year after you moved.

From the time you become tax resident in Norway, you’ll be taxed according to the normal rules that apply to persons living in Norway.

Find out more about the rules for tax residence when moving to Norway

• You may be entitled to a tax exemption on one or more types of pensions or disability benefits if the country where you’re a resident has a tax treaty with Norway that limits Norway’s right to tax such incomes.

You may be able to claim deductions as if you were a resident in Norway if:

• you’re a resident of an EU/EEA country and at least 90 percent of your total income is taxable in Norway
• you’re a resident of an EU/EEA country and your income in your country of residence is too low for you to use your personal deductions there. 

You must apply for a new tax deduction card when:

• you move to a new country
• you’re no longer a tax resident in the country you last sent us a Certificate of Residence from
• you start to receive new pensions/disability benefits from Norway
  • This also applies if you start receiving another pension/disability benefit from the same pension provider.
• you’ve previously had your tax calculated based on the same rules that apply to persons who are resident in Norway, and your income has changed so that 90 percent of your income is no longer taxable in Norway

Apply for a new tax deduction card. 

This could, for example, be that the pension or disability benefits have been pre-filled as taxable with withholding tax on pension, but you’re entitled to an exemption from withholding tax.

Note! The pre-filled information in your tax return is independent from the information in your tax deduction card.

Do you need help with your tax return?

If the pension/disability benefit is taxable in both Norway and the country where you live, your country of residence is responsible for ensuring that you’re not taxed twice.

The tax assessment notice shows the amount of tax you’ve paid in Norway. You can use your tax assessment notice as proof for the tax authorities in your country of residence.

For mye trukket skatt vil i utgangspunktet bli tilbakebetalt til deg ved skatteoppgjøret for det aktuelle inntektsåret. Les mer om tilbakebetaling av trukket kildeskatt på pensjon og uføreytelser.