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Do you live in another Nordic country and receive social security benefits from Norway?

This applies to you who live in another Nordic country and receive social security benefits from Norway. The information only applies to tax on the Norwegian social security benefits. If you receive a pension payment from Norway, disability benefits from the National Insurance Scheme or disability benefits from other Norwegian schemes, see Pensions.

Examples of social security benefits paid from Norway:

Sick pay, parental benefits and unemployment benefits.

Taxation in Norway

If you live in another Nordic country and receive social security benefits from Norway, you must check with the tax office whether you should pay tax on these benefits in Norway.

Persons who are tax resident in Norway

You must pay tax in Norway on the social security benefits when you are resident in Norway for tax purposes pursuant to Norwegian rules. The social security benefits will be taxed according to the same rules that apply to persons living in Norway.

Persons with limited tax liability

When you are not resident in Norway for tax purposes, you are not liable to tax in Norway on Norwegian social security benefits. If you receive a pension payment from Norway, disability benefits from the National Insurance Scheme or disability benefits from other Norwegian schemes, see Pensions.

Taxation in the country of residence

The social security benefits may also be liable to tax in your country of residence. You must therefore always declare your social security benefits in your tax return in your country of residence.

If you are taxed both in Norway and in the country where you are resident, it is your country of residence that must ensure that the social security benefits are not subject to double taxation.

Select the other country here:   Denmark | Iceland | Finland | Sweden
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