Brief Overview of Property Tax

• Property tax for the current year will be issued in January. 
• Everyone required to pay property tax will receive a property tax notice. 
• The tax rate is two per mille. 
• The property tax is calculated based on the property tax base. 
• For homes with a value from the Norwegian Tax Administration (Skatteetaten), the property tax base is 70 percent of the property value. 
• For homes without a value from the Tax Administration and for holiday homes, the property tax base is 70 percent of the municipal assessment. 
• For plots of land, the property tax base is equal to the municipal assessment. 
• Residential properties without a value from the Tax Administration and properties that are not residential will be assessed by the municipality. Appraisers will conduct an external inspection of the property as part of the assessment. If your property is to be assessed, you will receive a letter from the municipality. 
• Property tax is linked to the property, not the individual. If multiple people own a property together, they must coordinate payment themselves. The property tax notice will indicate which owner is the invoice recipient. 

Property Tax and Address 

The property tax is linked to the property's cadastral and unit number, and possibly section and lease number. This means that in some cases, a different address than the property's actual address may appear on the property tax notice. 

Additional information regarding property tax 

The Norwegian Tax Administration (Skatteetaten) has provided some general information about the municipal property tax on their website. 

Property tax - The Norwegian Tax Administration