Tax obligation upon letting of a private dwelling

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If you let all or a high proportion of your home and the rental income exceeds NOK 20,000, all the rental income from the dwelling during the year will be taxable and you must submit form RF-1189 Letting etc. Real estate along with your tax return. This entails that any rental income that comes from a period that the private dwelling was let to a lesser extent is taxable.

A "high proportion" means that the rental value of the part that you let is higher than the rental value of the part you use as your own home.When determining whether or not the limit for tax liability of NOK 20,000 has been exceeded, only rental income you receive from letting all or a high proportion of the property should be included. 

The tax return

If the rental income is taxable, the dwelling will be subject to accounts-based assessment for the entire year and you will also be entitled to a deduction for your running expenses that are attributable to the let part of the property. You must complete and submit the rental form (RF-1189) together with the tax return. You will find this form integrated in the electronic submission solution (how to change to english version of Altinn).

Enter the amounts in the tax return as follows:

  • Under item 2.8.2 for profits and under item 3.3.12 for deficits. 
  • If you complete the tax return electronically, any surplus or deficit will end up under the correct item. 
  • Item 2.8.5 is used for profits from housing abroad.

If you live in the property yourself, you will not be entitled to a deduction for 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 the Guidelines for the items for more information.

If you use at least half of the property as your own home, the rental income will be tax-free. 

You will not be entitled to a deduction for maintenance expenses attributable to a residential property from which you receive tax-free rental income.

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