Apply for a new tax deduction card as a pensioner. 

The tax rules for salary and pension are not the same. When you start receiving your pension, you should therefore change your tax deduction card with the Norwegian Tax Administration. If you do not change your tax deduction card, you may get a 30% tax deduction on your pension.

Remember to check if you need to change your tax deduction card if your pension or income changes. Nav retrieves the tax deduction card automatically from the Norwegian Tax Administration.

At the Norwegian Tax Administration, you can also read about tax rules for pensioners.

Extra, voluntary tax deduction 

Log in to Your Pension if you want to set up an extra tax deduction. The new tax deduction applies from the month after we have been notified.

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Tax deduction in June and December 

For pension payments, there is regular tax deduction in June.

In December, no tax is withheld, except for those who have extra tax deduction, source tax, or Svalbard tax.

The payment in January is usually lower than the payment in December because no tax is withheld in December.

Are you planning to take out a pension from age 62 and work at the same time? 

If your income increases, you must contact the Norwegian Tax Administration to change your tax deduction card. Nav receives the new tax deduction card from the Norwegian Tax Administration

Nav will deduct 17 percent in advance tax when paying out children’s pension.

Children’s pensions shall not be included in the tax card. Children’s pensions are taxable, and the deduction obligation is introduced from January 1, 2025. Payments for previous periods will have the same deduction rate. Voluntary deductions from previous periods will be stopped from the same date.

The Tax Administration has assessed that 17 percent tax on children’s pensions will be sufficient for most people, regardless of whether it is a parent, guardian, or the child themselves who receives the payment.

You can find more information here: Children and young people who have their own income or wealth - The Norwegian Tax Administration

For those who are not tax residents in Norway

If you are not liable to pay tax to Norway, you can apply to the Tax Administration for tax exemption. The Tax Administration answers questions about withholding tax on pensions and disability benefits for those who are not tax residents in Norway. You can read more about withholding tax on pensions and disability benefits at The Norwegian Tax Administration.

We calculate tax for each payment you receive. You can read more about Deduction by table or percentage at Nav.

How Nav calculates tax when you have table deduction 

When we calculate tax according to the deduction table, we count all the days you are paid for, including holidays. We also count the weekends you have not worked or days you have been absent.

Table deduction is calculated for a deduction period. There are several types of deduction tables, and which table we use depends on how many calendar days are in the period you receive payment for.

If you receive payment for

• 1–4 days, we use the daily table
• 5–10 days, we use the weekly table
• 11–17 days, we use the 14-day table
• 18–24 days, we use the weekly table, where the financial support is divided by three and the tax deduction from the table is multiplied by three
• 25 days or more, we use the monthly table

How Nav calculates tax when you have percentage deduction 

All your payments are withheld at the same percentage rate.

How to check your tax deduction

You can calculate your tax deduction based on the table you have and the number of days in the payment period using the Norwegian Tax Administration's tax deduction calculator.

Are you unsure about your tax deduction? Log in to skatteetaten.no and check that the basis for your tax deduction card is correct.

The municipality pays this financial support and orders the electronic tax deduction card. If you have not received a message about tax deduction, you must order a tax deduction card at skatteetaten.no. Remember to notify Nav / your municipality when you have received the tax deduction card.

Self-employed individuals pay advance tax themselves as personal taxpayers.

The Norwegian Tax Administration sends a payment form to self-employed individuals four times a year. Read more about taxes for self-employed individuals at the Norwegian Tax Administration.

Unemployment benefits and work assessment allowance (AAP)

If you are self-employed and receive unemployment benefits or work assessment allowance, you should be taxed as for regular employment income.

Therefore, Nav must have a registered tax deduction card. If we do not have a registered tax deduction card, we will withhold 50 percent tax on the payment. You must order a tax deduction card from the Norwegian Tax Administration yourself.

Freelancers are not self-employed but are workers who are not employed by an employer.

Payments to freelancers are considered salary income and are subject to deduction tax in the same way as salary to employed workers.

The tax deduction card for freelancers should always be as for regular salary income.