Valuing pleasure boats

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The way you determine the capital value of your pleasure boat in your tax return depends on whether the sales value is less than or greater than NOK 50,000. 

Sales value less than NOK 50,000

The pleasure boat will be valued in different ways depending on the insurance.

  • If your pleasure boast is covered by your home contents insurance, it will be valued together with your home contents. 
  • If your pleasure boat is insured separately, you must set the capital value to 75 percent of the amount insured. 
  • If your pleasure boat is not insured, you must set the capital value to the sales value. 
  • Use item 4.2.3 in the tax return.

Sales value NOK 50,000 or more

  • The pleasure boat must be entered under item 4.2.4 of the tax return 
  • If the boat is insured, then the capital value should be set at 75 percent of the amount insured. 
  • If the boat is not insured, the capital value should be set at the presumed sales value.



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Maks 255 tegn. Kun tall og bokstaver.