Document tax

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Document tax must be paid when registering a change of owner for various types of residential property.

Tax rate

The document tax is 2.5 percent of the property's sale value at the time of registration.

Exemptions from the document tax

Certain exemptions from the tax apply. For example, exemptions apply in the case of:

    • transfer of rights to real property between spouses
    • transfer of real property to spouse in the event of the division of jointly owned property following separation or divorce
    • transfer of joint residential property following the break-up of a relationship
    • inheritance in accordance with the provisions of the Inheritance Act

The Norwegian Mapping Authority collects the document tax


The Norwegian Mapping Authority collects the document tax. Read more about the document tax from the Norwegian Mapping Authority

    • The Norwegian Mapping Authority will answer questions concerning document tax in the first instance, and reaches decisions concerning all matters relating to tax liability and the basis for tax
    • you can appeal against the Norwegian Mapping Authority's decisions to the Tax Administration
    • The Tax Administration is the first instance in connection with the processing of applications concerning dispensation from document tax. You can appeal these decisions to the Ministry of Finance.

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