You may also be entitled to reduced withholding tax if you’re living in an EEA country with such low income there that you cannot use your right to personal deductions. Read more about this opportunity.

When at least 90 percent of your income is taxable in Norway 

When at least 90 percent of your gross income from pension/disability benefit, salary or business activity is taxable in Norway, you can request that the tax is assessed using the general tax rates instead of at 15 percent of gross pension/disability benefit. If you’re married, your spouse's income must also be included in the assessment of how much of your income is taxable in Norway. You will then be entitled to the minimum standard deduction and personal allowance as if you were resident in Norway.

If you receive an retirement pension or AFP contractual pension, you may also be entitled to a tax deduction for pension income. The following conditions must be met:

• At least 90 per cent of your gross income from pensions, disability benefits, employment and business activity must be liable to tax in Norway.
• At least 90 per cent of your general income (income after deductions) must be liable to tax in Norway.
• Norway must be able to obtain information about your income and capital from your country of residence pursuant to a tax treaty or similar treaty.

If you receive a surviving spouse's pension from the National Insurance Scheme before 01.01.2024, you may also be entitled to a reduction in tax pursuant to the Norwegian provisions concerning tax limitation on low general income. In order to be entitled to a tax limitation, the following conditions must be met:

• At least 90 per cent of your gross income from pensions, disability benefits, employment and business activity must be liable to tax in Norway.
• At least 90 per cent of your general income (income after deductions) must be liable to tax in Norway.
• Norway must be able to obtain information about your income and capital from your country of residence pursuant to a tax treaty or similar treaty.
• You may also be entitled to deductions for debt interest. The condition is that at least 90 percent of all your income (including interest and other capital income) is taxable in Norway. 

If you live in another EU/EEA country and are covered by these rules, you can:

• apply for an exemption card or a tax deduction card with a tax rate under 15 percent
• state in your tax return that you request that your tax is calculated according to the same rules that apply to people who live in Norway

Documentation requirements (resident in another EU/EEA country)

Application for a tax deduction card

When applying for an exemption card or a tax deduction card with a tax rate under 15 percent pursuant to the rules for people resident in another EU/EEA country, you must: 

• state who pays the pension/disability benefit
• include a statement showing what income from pension/disability benefit, employment and business activity you expect to receive in the income year in question – if you’re married, you must also include your spouse's income
• include a copy of your and your spouse's most recent tax return from your country of residence 

If you’re claiming a deduction for debt interest, you must also include:

• a statement of your expected interest income and other capital income in the year in question

If you’re claiming a tax deduction for pension income for retirement pension recipients or if you have survivor’s pension and request a reduction in tax under the Norwegian rules on tax limitation on low general income, you must also attach:

• a statement showing all expected income, assets and wealth, deductions and debt in Norway and abroad in the year in question

Information about income etc. can be provided using the form 'Tax deduction card withholding tax on pensions/disability benefits – information about income' (RF-1290E).

The tax return

If you've stated in your tax return that you request to have your tax calculated according to the same rules that apply to persons living in Norway, the Tax Administration can demand proof showing that you’re entitled to this type of tax calculation. 

If you request that your tax should be calculated according to the same rules that apply to persons living in Norway, the Tax Administration can demand that you submit information and proof for the income year in question:

• An overview showing your income from pensions, disability benefits, salary and business activity in Norway and abroad in the income year. If you’re married, you must also include your spouse's income.
• A copy of your, and if applicable, your spouse’s tax return or similar for your country of residence. 

If you claim a deduction for interest on debt, the Tax Administration can request that you submit the following: 

• an overview of your interest income and other capital income in Norway and abroad for the income year in question
• proof of interest expenses paid in Norway and abroad in the income year 

If you believe that you’re entitled to a tax deduction for pension income for retirement pension recipients, or if you get a survivor’s pension and believe that you’re entitled to a reduction in tax under the Norwegian rules on tax limitation on low general income, the Tax Administration can request that you also submit: 

• a statement showing all your income, wealth, deductions and debt in Norway and abroad for the income year 

You can submit information about your income, etc., via the “Tax return for private individuals who have not received a pre-filled tax return”. Download and complete the tax return for private individuals who have not received a pre-filled tax return and send it to us.