Do you live in another Nordic country and receive pension or disability benefits from Norway?
This applies to you who live in another Nordic country and receive pension or disability benefits from Norway. This information only concerns taxation of your Norwegian pension and disability benfit.
If you receive other social security benefits than pension and disability benefits from Norway, see Social security benefits.
Taxation in Norway
You must pay tax on the pension in Norway. This applies regardless of whether the pension is paid from the Norwegian National Insurance scheme (NAV), a previous employer, a Norwegian pension fund or another party in Norway.
You must also pay tax in Norway on disability benefits from the National Insurance Scheme (NAV) and disability benefits from annuities (IPA/IPS).
You may apply for a tax exemption in Norway if you receive disability benefits from other public schemes than the National Insurance Scheme and disability benefits from private occupational pension schemes and other private pension schemes (with the exception of annuities).
Persons who are tax resident in Norway
If you have moved away from Norway, but are still tax resident in Norway pursuant to Norwegian regulations, the pension and taxable disability benefits will be taxed pursuant to the same rules that apply to persons living in Norway.
Persons with limited tax liability
If you have emigrated from Norway for tax purposes or if you have never been resident in Norway, you must in principle pay 15 per cent tax on your gross pension and taxable disability benefits. The one paying your pension or taxable disability benefits in Norway shall deduct tax before the pension or disability benefit is paid to you. You will receive a Norwegian tax return.
You may be entitled to a lower tax rate than 15 per cent if at least 90 per cent of your income is liable to tax in Norway.
You may also be entitled to a reduction of the Norwegian tax if
- you were resident in another Nordic country and worked in Norway when you earned the right to the pensjon or disability benefit from Norge and
- your income in your country of residence is so low that you cannot use your right to personal allowances there
For more information, see 'Persons resident in an EU/EEA country' at skatteetaten.no.
Pensions and disability benefits from private occupational pension schemes and other private pension schemes are tax-free in Norway if you have not earned pension points in the Norwegian National Insurance scheme.
For more information, see 'Withholding tax on pensions and disability benefits' at skatteetaten.no.
National Insurance contributions
If you receive public pension/disability benefits from Norway alone, you must pay National Insurance contributions in Norway. If you receive another pension/disability benefit in addition, you must contact the Norwegian Labour and Welfare Administration (NAV) to clarify whether you have to pay National Insurance contributions in Norway.
The National Insurance contributions on pensions are 5.1 per cent. The National Insurance contributions on disability benefits from the National Insurance Scheme and disability benefits from other schemes are 8.2 per cent.
Taxation in your country of residence
The pension/disability benefit may also be liable to tax in your country of residence. If you are taxed both in Norway and in your residence country, it is the country where you are resident that must ensure that the pension/disability benefit is not subject to double taxation. You must always provide information on your income from Norway in the tax return you submit in your country of residence.
Do you have questions on your right to receive pension/disability benefits from Norway?
Do you have questions on your right to receive pension/disability benefits from Norway, you must contact NAV for information on disability benefits from the National Insurance Scheme or the one paying the pension/disability benefit from other schemes.