Withholding tax on pensions - exemption under tax treaties

Norway has tax treaties with many countries. These treaties may limit Norway’s right to tax certain pensions and disability benefits if you can provide proof that you’re tax resident in another country.

Does this apply to me?

Specific information if you:


This does not apply to you if you’ve moved from or to Norway and you’re resident for tax purposes both in Norway and in another country. See residence pursuant to a tax treaty.

Certificate of residence

You can prove that you're resident in another country with a certificate of residence. You can get a certificate of residence from the tax authorities of your country of residence. They must confirm that you're tax resident there under their tax treaty with Norway.

The confirmation must:

  • be in the original,
  • refer to the tax treaty with Norway, and
  • not be older than six months

Some of the most relevant tax treaties are discussed below. See all tax treaties Norway has entered into.

Your pension/disability benefit may also be exempt from withholding tax for other reasons. This could be, for example, if you have not earned pension points in Norway or you live in another EEA country. More information about these exemptions. 

Tax treaties with other countries

If you are resident in Argentina, Brazil, Bulgaria, Canada, Cyprus, the Philippines, Germany, Greece or Indonesia, all pensions and disability benefits paid from Norway are liable to tax in Norway.

The tax treaty between Norway and Australia regulates the right to tax pensions and disability benefits in articles 17, 18 and 21.

If you live in Australia, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from annuities (IPA/IPS) liable to tax in Norway. If you are an Australian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Australian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

Disability benefits from the National Insurance Scheme and other disability benefits (with the exception of annuities) are liable to tax in Norway.

If you are resident in Croatia, Bosnia-Herzegovina, Estonia, Ireland, Latvia, Lithuania, Morocco, Russia or Spain, pensions and disability benefits are not liable to tax in Norway.

The tax treaties with Belgium changed from 2019.

If you are resident in Belgium, all pensions, disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway. If you are a Belgium citizen the part
of your pension that is linked to previous employment in
the public sector, is not liable to tax in Norway.

The tax treaty between Norway and France regulates the right to tax pensions and disability benefits in articles 18, 19 and 22. 

If you live in France, the following pensions and disability benefits are liable to tax in Norway:

  • basic pension from the National Insurance Scheme 
  • supplementary pensions paid by Nav 
  • pensions earned through work in the Norwegian public sector which is paid by organisations other than Nav 
  • disability benefits from the National Insurance Scheme 

The following pensions and disability benefits are not liable to tax in Norway:

  • pensions earned through work in the Norwegian private sector when the pension is paid by organisations other than Nav. This applies, among other things, to pensions from pension schemes linked to previous employment in the private sector and company-paid pensions. 
  • pension linked to previous commercial activity when the pension is paid from an organisation other than Nav. 
  • pensions from private pension schemes that are not linked to previous employment, such as individual pension savings. 
  • disability benefits from other schemes than the National Insurance Scheme.

If you are resident in Italy, your pension is not liable to tax in Norway if you have never worked for a public employer in Norway. Nor are disability benefits from the National Insurance Scheme and disability benefits from other schemes liable to tax in Norway. If you are an Italian citizen, pensions linked to previous employment in the public sector are not liable to tax in Norway.

If you are not an Italian citizen and you have worked for a public sector employer in Norway, the part of your pension that is linked to previous employment in the public sector (including the corresponding part of the basic pension) is liable to tax in Norway. This applies whether the pension is paid by the Norwegian Labour and Welfare Administration (NAV) or by other public pension schemes.

If you are resident in Malaysia, your pensions linked to previous employment in private service and annuities are not liable to tax in Norway. Nor are disability benefits which are compensation for injuries received liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway.

If you are resident in the Netherlands, all pensions disability benefits from the National Insurance Scheme and disability benefits from other schemes are liable to tax in Norway.

If you were resident in the Netherlands and received a Norwegian pension or disability benefit in 2013, pension from the National Insurance Scheme, pension/disability benefits from private occupational pension schemes and pension/disability benefits from annuities (IPS/IPS) are not liable to tax in Norway. Other pensions/disability benefits are liable to tax in Norway. This applies if you have not by the end of 2015 notified the tax authorities both in Norway and the Netherlands that you want to be taxed in Norway for all your Norwegian pensions and disability benefits.

If you are resident in another Nordic country, disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are not liable to tax in Norway.

All pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are liable to tax in Norway.

If you are resident in Pakistan, pensions, disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway.

Disability benefits from private and public occupational pension schemes and other private pension schemes (with the exception of annuities) are liable to tax in Norway.

If you are resident in Poland, pensions and disability benefits from private pension schemes other than mandatory pension schemes and tax-favored pension schemes, are not liable to tax in Norway.

Pensions, disability benefits paid by the Norwegian Labour and Welfare Administration (NAV) are liable to tax in Norway. Pensions and disability benefits from defined-contribution pension schemes, occupational pension schemes and annuities (IPA/IPS) are also liable to tax in Norway.

The tax treaty between Norway and Portugal regulates the right to tax pensions and disability benefits in articles 18, 19 and 22. 

Persons with Non-Habitual Resident (NHR) status may also be considered resident in Portugal if they provide proof that they’re resident in Portugal according to the tax treaty’s article 4, no. 1. 

If you live in Portugal, the following pensions and disability benefits are liable to tax in Norway:  

  • basic pension from the National Insurance Scheme 
  • disability benefits from the National Insurance Scheme 
  • pensions and disability benefits linked to work in the Norwegian public sector if the recipient is not a Portuguese citizen 
  • pensions and disability benefits linked to previous commercial activity 
  • pensions and disability benefits from private pension schemes that are not linked to previous employment, and annuities 

The following pensions and disability benefits are not liable to tax in Norway: 

  • pensions linked to previous employment in the private sector. This applies to both supplementary pensions paid by Nav and pensions from private pension schemes and company-paid pensions. 
  • pensions and disability benefits linked to previous employment in the Norwegian public sector when the recipient is a Portuguese citizen. 
  • disability benefits from private occupational pension schemes. 

If you are resident in Switzerland, pensions linked to previous employment in the private or public sector are liable to tax in Norway.

Other pensions and disability benefits are not liable to tax in Norway.

The tax treaty between Norway and Thailand regulates the right to tax pensions and disability benefits in articles 18, 19, 22 and 23 no. 3e.

If you live in Thailand, the pension is liable to tax in Thailand. However, the tax exemption in Norway is limited to the part of the pension that is taxed in Thailand. You can claim a tax exemption for the part of the pension that is taxed in Thailand.  

Disability benefits from public and private occupational pension schemes and other private pension schemes (that are not annuities) are liable to tax in Norway. Disability benefits from the National Insurance Scheme and disability benefits from annuities (IPA/IPS) are liable to tax in Thailand. However, the tax exemption in Norway is limited to the part of the disability benefit that is taxed in Thailand. You can claim a tax exemption for the part of the disability that is taxed in Thailand. 

To prove how much of the Norwegian pension or disability benefit is taxed in Thailand, you must submit Income Tax Payment Certificate (R.O.21) and Certificate of Residence (R.O.22) from the Thai tax authorities. 

To apply for a tax exemption card/tax deduction card, you must: 

  • state who pays the pension/disability benefit 
  • include a Certificate of Residence (R.O.21) from the tax authorities in Thailand 
  • include a self-declaration where the following is stated: 
    1. that you’re staying in Thailand for at least 180 days in the income year 
    2. which amounts will be provided for taxation in Thailand in the Thai tax return for the relevant year. 

If you are resident in Turkey, pension relating to previous employment in private service, disability benefits from private occupational pension schemes and pensions and disability benefits from annuities (IPA/IPS) are not liable to tax in Norway. If you are a Turkish citizen, pensions linked to previous employment in the public service and disability benefits from public occupational pension schemes are not liable to tax in Norway.

Other pensions and disability benefits are liable to tax in Norway.

If you are resident in the UK, your pension, disability benefits from the National Insurance Scheme and disability benefits from public occupational pension schemes are liable to tax in Norway.

Disability benefits from private occupational pension schemes and other private pension schemes are not liable to tax in Norway. If you are a British citizen pensions/disability benefits from public occupational pension schemes, are not liable to tax in Norway.

If you were resident in the UK and you received a Norwegian pension or disability benefits on 16 December 2013, you could opt for the following benefits still be tax exempt in Norway:

  • pension and disability benefits from the National Insurance Scheme when the benefits are not linked to previous employment in the public sector
  • pension from private occupational pension schemes
  • pensions from other private pension schemes and disability benefits from annuities (IPA/IPS).

Once you have notified the NorwegianTax Administration of your decision, the decision will apply for as long as you continue to receive these benefits from Norway.

The tax treaty between Norway and the US regulates the right to tax pension and disability benefits from the National Insurance Scheme in articles 17, 18 and 19.

If you live in the US, the following pensions and disability benefits are liable to tax in Norway:

  • pensions from the National Insurance Scheme
  • disability benefits from the National Insurance Scheme
  • pensions and disability benefits from public occupational pension schemes
  • pensions and disability benefits from private pension schemes not linked to previous employment, with the exception of individual pension saving scheme (IPA/IPS) and annuities

The following pensions and disability benefits are not liable to tax in Norway:

  • pensions and disability benefits from private occupational pension schemes. This applies, among other things, to pensions and disability benefits from pension schemes linked to previous employment in the private sector and company-paid pensions.
  • pensions and disability benefits from annuities, among other things, individual pension savings such as IPA and IPS.

To prove that you’re tax resident in the US, you must submit a Certificate of Residence (‘Form 6166 – Certification of U.S. Tax Residency’) from the US tax authorities.