Rules about Norwegian withholding tax on pensions

Last updated: 7/18/2013 // From January 2010, new rules will apply for tax on pensions paid from Norway to persons not resident in Norway for tax purposes. The new rules mean that you are in principle liable to tax in Norway for Norwegian pensions even if you have moved from Norway for tax purposes or have never been resident in Norway. The tax is 15 per cent of the gross pension amount.

Withholding tax on pensions cover:
• basic and supplementary pension from the National Insurance scheme
• public occupational pensions
• private occupational pensions
• other private pensions

The pension payer shall deduct 15 per cent tax from the gross pension amount from 1 January 2010.

There are a few exceptions from the tax liability:
• You are not liable to pay tax on private occupational pensions and other private pensions if you have not earned pensions points in the Norwegian National Insurance scheme.
• You may be entitled to full or partial tax exemption pursuant to the tax treaty with the country in which you are resident

You may be entitled to a lower tax rate than 15 per cent when you live in an EEA country and at least 90 per cent of your income is liable to tax in Norway.

If your pension is fully or partially exempt from tax in Norway or if you are to pay tax at a lower rate, you must apply for a tax exemption or a tax deduction card with a deduction rate of less than 15 per cent. It is your own responsibility to obtain the required documentation and submit it to the tax office.

Enquiries relating to withholding tax on pension should be addressed to the Norwegian Tax Administration


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