Do you live in Norway and receive social security benefits from another Nordic country?
This applies to you who live in Norway and receive social security benefits from another Nordic country. The information only applies to tax on the foreign social security benefits. If you receive a pension payment from another Nordic country, see Pensions.
Taxation in the source country
Social security benefits paid from other Nordic countries may be liable to tax there.
Taxation in Norway
Social security benefits are liable to tax in Norway. If you are taxed in the source country, you can claim a deduction from the Norwegian tax for the tax you have paid in the other country (credit). The deduction is limited to the Norwegian tax on your foreign income. You must complete the form 'Deduction for tax paid abroad by a person (credit)' (RF-1147).
Payment of tax
The one who pays social security benefits is not required to pay withholding tax to the Norwegian tax authorities. Therefore, you must ask for a new Norwegian tax deduction card which takes into account the foreign social security benefits and any tax in the source country.