Can You Receive a Norwegian Pension While Living in Poland?
Are you planning to return to Poland after years of working in Norway and wondering what will happen to your Norwegian pension? This is a common question among Poles who have built up rights with NAV but want to live permanently outside Norway.
In this article, we explain when a Norwegian pension can be paid to Poland, what the application process looks like, what notifications you need to make when moving, and what to watch out for when it comes to tax and health insurance.
Does NAV pay a pension to a person living in Poland?
Yes - the Norwegian public pension alderspensjon (old-age pension from the social insurance system) from NAV can generally be paid while living in Poland. Poland is part of the EU/EEA, so moving from Norway to Poland does not take away the right to receive a pension from folketrygden (the Norwegian social security system).
In practice, this means that a person living in Poland can receive the same pension from NAV as a person living in Norway, as long as it concerns the part earned through Norwegian entitlements. The exception is an allowance granted on the basis of rights as ung ufør (a person recognized as incapable of work at a young age). The pension itself can be paid to Poland, but this allowance is not transferred to an EEA country.
NAV pays only the part of the pension that results from periods and income earned in Norway. If you also worked in Poland, the Polish part of the pension is calculated and paid by the Polish pension institution. A pension from Poland does not reduce the Norwegian pension from NAV.
| Type of benefit | Does NAV apply? | What should you check when living in Poland? |
|---|---|---|
| Alderspensjon fra folketrygden | Yes | As a rule, it can be paid to Poland as an EU/EEA country. |
| Tjenestepensjon | Not always | This is an occupational pension from an employer or pension provider. You check the payout rules with the provider. |
| AFP | Not always | This is a separate benefit depending on the industry and scheme. It requires separate review. |
| Private pension plans | No | The payout and tax rules depend on the specific agreement and provider. |
You can find the basic rules for exporting a pension here: alderspensjon and moving abroad.
What affects the right to a Norwegian pension and its amount?
The amount of a Norwegian pension is mainly affected by:
- the number of years worked or lived in Norway after turning 16,
- the level of income on which you built up pension rights,
- your year of birth, because different birth cohorts are subject to different rules,
- the time when you start drawing the pension,
- your family situation, especially in relation to minimum rates and garantipensjon (guaranteed pension).
The standard retirement age in Norway is 67. You can start drawing a pension from 62, but only if your earned rights are sufficiently high. The earlier you start receiving the pension, the lower the monthly payment, because the entitlements are spread over a longer expected payment period.
If you worked in Norway for only a few years, it is important to estimate the benefit realistically. We discuss this topic in more detail in the article What Norwegian pension can you get after a few years of work?
Moving to Poland and applying for a pension
If you are already receiving a pension from NAV or plan to receive one after moving to Poland, you need to sort out your notifications with the Norwegian authorities. Leaving Norway without updating your details may cause problems with payment, tax, the tax card, or proof of entitlement to healthcare.
If your planned stay abroad lasts more than 12 months or you live alternately in Norway and Poland, you need to check the impact on membership in folketrygden, health rights, and the method of taxation.
We discuss the practical formalities connected with moving in the article Moving out of Norway? Read this to know what you need to do!
If you already live in Poland and want to apply for a Norwegian pension, the place where you submit the application depends on where you last built up pension rights:
| Your situation | Where do you submit the application for a pension from NAV? | Important deadline or rule |
|---|---|---|
| You live in Poland and last built up pension rights in Poland | Through the Polish pension institution | In the application, you must indicate periods of work or residence in Norway. |
| You live in Poland and last built up pension rights in Norway | Directly to NAV | The application can be sent 6 months before the planned start. |
| You can log in to nav.no and submit the application electronically | Directly through NAV | The electronic application is submitted no earlier than 4 months before the start date. |
| You live in Poland but still work in Norway | Directly to NAV | NAV pays no earlier than from the month after receiving the application. |
You cannot effectively receive a Norwegian pension retroactively for a period before the application was submitted. For people living abroad, the processing time can be up to 6 months. If the right to a pension is confirmed and the decision is ready after the planned start date, NAV will pay compensation from the date indicated in the application.
If you want, we can guide you through the formalities and prepare the case in Polish: Alderspensjon - pension in Norway.
Payment, tax, and health insurance in Poland
NAV pays a pension most easily into a Norwegian bank account. If you do not have a Norwegian account, the payment can be sent to an account in Poland. With a foreign account, the money usually appears 1-2 days after the Norwegian payment date.
There is no one-time payout of the entire pension capital when leaving Norway. Alderspensjon is a monthly benefit and is paid for life, including the month of death.
| Month 2026 | Payment date from NAV |
|---|---|
| January | 20 January |
| February | 20 February |
| March | 20 March |
| April | 20 April |
| May | 13 May |
| June | 19 June |
| July | 20 July |
| August | 20 August |
| September | 18 September |
| October | 20 October |
| November | 20 November |
| December | 11 December |
Tax in Norway after moving
Reporting your departure from Norway to Folkeregisteret does not automatically end Norwegian tax residence. In the case of skattemessig emigrasjon (tax emigration), factors such as the length of your previous stay in Norway, the limit of 61 days of stay in Norway during the year, and not having access to a home in Norway matter. If you lived in Norway for 10 years or longer, tax emigration can take place no earlier than three years after the year of relocation, provided the conditions are met during that period.
If you are no longer a Norwegian tax resident but receive a pension from Norway, kildeskatt på pensjon (withholding tax on pension) generally applies. For pensions from NAV paid to people living in Poland, Norway retains the right to tax under the Norway-Poland tax treaty, Article 17.
| Element | Rule in 2026 | Simple explanation |
|---|---|---|
| Kildeskatt på pensjon | 15% gross | Tax withheld from a Norwegian pension for a person who is not tax resident in Norway, with no tax-free allowance. |
| Trygdeavgift with mandatory membership | 5.1% of the pension | A contribution to the Norwegian social security system, separate from tax. |
| Helsedel under ordinary tax to Norway | 2.3% | The part of the contribution related to the right to healthcare. |
| Helsedel under kildeskatt to Norway | 7.4% | Used when the pensioner pays withholding tax and has the appropriate insurance status. |
| Helsedel without tax to Norway | 9.1% | Used when a person does not pay tax to Norway but has Norwegian health coverage. |
| Choosing ordinary taxation instead of kildeskatt | Threshold of 90% of gross income taxed in Norway | An option for some people living in the EU/EEA. In the case of marriage, the spouse's income also counts. |
Kildeskatt 15% and trygdeavgift are two different charges. Tax is collected by Skatteetaten, and trygdeavgift concerns social insurance and entitlement to health benefits.
If you receive a public pension only from Norway and live in Poland, Norway usually covers the necessary healthcare costs in the country of residence. Outside the Nordic countries, you need form S1, which confirms your right to treatment. If you receive a pension both from Norway and from Poland, trygdeavgift should be paid only in the country of residence.
You do not have to handle this alone - we help with S1 formalities: Transfer of health insurance - S1.
If you become a Polish tax resident, the Norwegian pension may need to be reported in Poland in accordance with Polish regulations and the method for avoiding double taxation. The way it is settled depends on residency, the type of benefit, and whether tax was withheld in Norway. If you want to determine your situation between Poland and Norway, we can help as part of the service Tax residence Poland Norway - where to pay taxes - double taxation.
FAQ - frequently asked questions
Summary
- The Norwegian public pension from NAV can generally be received while living in Poland, because Poland belongs to the EU/EEA.
- NAV pays only the Norwegian part of the pension, while Polish periods are settled by the Polish pension institution.
- When moving, you need to report the change to NAV, Folkeregisteret, and Skatteetaten, and check the tax card, trygdeavgift, and the right to healthcare.
- When living in Poland, a Norwegian pension from NAV may be taxed in Norway, most often through kildeskatt of 15% gross.
If you need help receiving your Norwegian pension while living in Poland, call us: +47 21 38 38 21. We help Poles sort out matters with NAV and taxes.
Article author: Marcin - marcin@efirma.no
