The item will generally be pre-filled in the tax return, but you should check that everything is correct.
Purchased a new home which was registered after 31 December.
In this case, the property will not be pre-filled and you will have to enter the details of the property concerned under item 4.3.2. Form RF-1282 must be completed and enclosed with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.
Sold a home which was registered after 31 December
In this case, the property will be pre-filled in the tax return and you will have to delete the property under item 4.3.2.
Bought / Sold housing - without registration
When the change of ownership is not registered, you must submit the sales contract on the change of ownership to the Norwegian tax administration to change the owner in our records. Information about ownership etc. registered in our property register is used when filling in the pre-completed tax return. Read more about this here.
Constructing a new home
If you build a new home, the property will normally not be pre-filled, but may still be shown as a plot. You must enter the details of the property concerned under item 4.3.2 and delete it if it is shown as a plot under item 4.3.5. When the house is completed, form RF-1282 must be filled in and enclosed with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.
Housing units in a housing cooperative
If you own a housing unit in a housing cooperative, the item will normally be pre-filled with the tax value and information from the housing cooperative, so you should check that everything is correct. The amounts you should perform the check against will be shown in the annual statement you will receive from the housing cooperative in January. If the amount is wrong, you must correct the tax return. You should also contact the housing cooperative to ensure that the annual statement is correct.
Home not shown in the tax return
If the home is not shown, you must enter the necessary details concerning it. You must state the primary area/living area, year of construction and address of the dwelling. The information varies according to whether it is a house/apartment, a housing unit in a housing cooperative, or a housing unit in a multi-unit residential building. When submitting electronically, the value will be calculated automatically when you enter the relevant information.
Form RF-1282 must be submitted together with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.
Home in a housing association
If you have housing in a housing cooperative with a maximum price, the maximum price, including share of joint debt, will be assumed as a benchmark relative to your maximum tax value of 30/96 per cent of market value.
Incorrect tax value relative to market value
If you believe that the tax value for your primary dwelling exceeds 30 percent of the market value or for the secondary dwelling exceeds 96 percent of the market value, you can claim tax value decreased when submitting your the tax return. You must be able to document the property's market value.
Use the Housing calculator – Calculate the tax value of housing.
If any information about the home is wrong, you must correct it by selecting "Change" and entering the correct information. You must also state the reason why you are changing the information (change in property data, the property is not a home, error in share of ownership, do not own the property any longer, distribution between spouses/spouse-equivalent partners or have documentation of market value).
Incorrect registration of primary/secondary home
If the property is registered as a secondary home, but is actually a primary home, this may be due to a number of reasons:
- incorrect address in the National Registry,
- if you have moved during the year, it may be that the information has not yet been updated,
- when an elderly person lives at an old people's home, the primary home may become registered as a secondary home.
If the registration contains any errors, you can correct the tax return yourself.
Log in and fill in the item.
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