How are pensions taxed under the Norway-Sweden tax treaty?
Under the Norway-Sweden tax treaty, private pensions are generally taxable only in the country of residence β meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across Norway's 40 active treaty partners, and 0% across Sweden's 44 active partners.
Network Comparison
Norway
Rank 35 of 40 active treaties (lowest rate = #1)
Lower rates with: Portugal (0%), Romania (0%), Russia (0%)
Higher rates with: Singapore (0%), Slovak Republic (0%), United States (0%)
Sweden
Rank 30 of 44 active treaties (lowest rate = #1)
Lower rates with: Luxembourg (0%), Mexico (0%), Netherlands (0%)
Higher rates with: New Zealand (0%), Philippines (0%), Pakistan (0%)