Change of regulations on tax-free letting of semi-detached dwellings

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Income from letting a semi-detached dwelling is tax-free when you 

  • use minimum half of the semi-detached dwelling as your own home, as calculated based on rental value 
  • let all or a high proportion of the semi-detached property for up to NOK 20,000 during the income year.

Semi-detached dwelling

A semi-detached dwelling means, in this context, a residential property with two family units. A housing unit is only normally considered to be a family unit where that housing unit is, as a minimum, able to meet the housing requirements of a family of two adults and one child. A unit with a primary room (P-ROOM) area of less than 40 m2 is not considered to be a family unit.

Rental value

Rental value is considered to be the rental amount you can expect to receive in the market for the unit/section of the residential property (market rent).

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