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Withholding tax in Norway 2026
Norway withholds 25% on dividends to non-residents (treaties and the EEA shielding claim cut it), 15% on pensions paid abroad and on visiting performers — and nothing at all on interest or royalties to individuals.
Foreign workers' salaries run through the 25% flat pay-as-you-earn (PAYE) scheme or ordinary payroll withholding.
At a glance
- top rate
- 25% (dividends outside the EEA, before treaties)
- entry band
- 0% on interest and royalties
- tax year basis
- Withheld at payment
- filing deadline
- Final for most flows; refunds via the foreign-tax office
- residency basis
- Norwegian-source income of non-residents
- regime flag
- 90% EEA rule unlocks resident deductions
Rates
Withholding on payments to non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 25% | Gross dividend | Norwegian dividends — treaty rates typically 15%; EEA individuals can claim the shielding deduction |
| 0% | — | Interest and royalties paid to non-resident individuals |
| 15% | Gross pension | Norwegian pensions paid abroad — final; EEA residents with 90%+ Norwegian income can opt for ordinary taxation |
| 15% | Gross fees less travel/lodging costs | Visiting athletes and performers — final, with an EEA net-assessment option |
| 25% flat or payroll rates | Salary | Foreign employees working in Norway |
Thresholds & allowances
- Board feesAlways Norwegian-taxable
Directors of Norwegian companies are taxed here wherever they sit
Residency
Residency trigger
Non-residents owe Norwegian tax on Norwegian work, directorships, property and business income; portfolio share gains of genuine non-residents are outside the net (the exit tax handles departures).
Non-resident treatment
Cultural-exchange performances and recording fees paid by unconnected foreign payers are exempt; sailors' taxation depends on the ship's register.
Notes
- The 0% on interest and royalties for individuals keeps Norwegian debt instruments clean for foreign savers.
- Refunds of excess dividend withholding go through the Central Office for Foreign Tax Affairs — allow processing time.
- Non-residents also face Norwegian wealth tax on Norwegian real estate and business assets.
- The 15% pension withholding is final unless the EEA 90% option is exercised.
FAQ
What does Norway withhold on dividends to foreign investors?
25% at source for non-EEA investors, usually 15% under treaties — and EEA individuals can claim the risk-free-return shielding to reduce it further.
Are Norwegian pensions taxed when paid abroad?
Yes — a 15% final withholding, unless a treaty says otherwise or you live in the EEA with 90%+ of your income Norwegian and opt into ordinary taxation with full deductions.
Figures: tax year 2026, compiled from public sources. Not tax advice.