Deduction for expenses attributable to the letting of real property

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If you pay tax on your rental income, you will be entitled to a deduction for your expenses attributable to the property (the income), such as maintenance, municipal taxes and insurance.

You must submit rental form RF-1189 together with your tax return. In this form, you must itemise your income and expenses attributable to the property. You will find this form integrated in it.

How do I enter this in my tax return?

Under item 2.8.2 for profits and under item 3.3.12 for deficits. If you fill in your tax return electronically (how to change to english version of Altinn), harbors any deficit at the right item.

If you live in the property yourself, you will not be entitled to a deduction for your expenses attributable to your part of the property.If you have used the property as your own home for part of the year, you will only be entitled to a deduction for your expenses for the period during which the property was being let or generating income.

If you have expenses that are not attributable to a specific part of the property, such expenses must be distributed proportionately according to the rental value between the part of the property you are letting and the part of the property that you are living in. See tax on the letting of housing and holiday homes.

Maintenance expenses

You are entitled to deductions for the costs of maintenance, which means keeping the property in the condition it was when it was new. Deductions for maintenance costs should be based on the actual costs. This includes the rental of equipment for use during maintenance work. There is no entitlement to deductions for the costs of putting the property in a better condition, or in a different condition than it was previously. Examples of this include building an extension or annex, modernising the property or other changes to the property. More examples of maintenance expenses.

Travel expenses attributable to letting

Travel linked to viewings, maintenance and inspections are deductible. The rate is NOK 3,80 per kilometre. If the travel involves more than 10 days a year and you do not stay overnight on the trip(s), this travel will be considered to constitute work-related travel and the rate will then be NOK 1.50 per kilometre.

When is rental income tax-free?

Rental income from a semi-detached dwelling is tax-free when the owner uses at least half of the property for his own purposes according to the rental value or all or a large proportion of the property is let for up to NOK 20,000 during the income year. Rental income from a multi-unit house is always taxable.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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