Useful definitions for the determination of tax value of residential properties

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Primary rooms

All residential property owners must submit information on the primary area (primary rooms) of their property. If the owner has not yet done so, they can either use form RF-1282 or provide the information in their tax return. 

Primary rooms cover everything that can be defined as a living room in the property, e.g. lounge, kitchen, bathroom, laundry room and hallway. Primary rooms must be accessible via a door or stairs. Garages, furnished basements/lofts, sheds and other storage rooms are not considered primary rooms. 

The following are considered primary rooms:

  • Porches, hallways, stairwells 
  • Lounges, basement living rooms, living rooms with open fireplace  
  • Kitchens 
  • Bathrooms, shower rooms, toilets, laundry rooms 
  • Bedrooms 
  • Work rooms (home offices, PC rooms, media rooms, libraries) 
  • Utility rooms, changing rooms, cloakrooms and playrooms 
  • Fitness rooms (must have permanently installed equipment, e.g. wall bars) 
  • Furnished hobby rooms (sewing rooms, etc.) 
  • Furnished corridors between primary rooms, stairways between primary rooms and corridors including stairways between rooms referred to above. 

The following are not considered primary rooms:

  • Garages 
  • Boiler rooms, refuse rooms, technical rooms 
  • Food cellars, potato cellars, unfurnished basement rooms 
  • Sheds, storerooms, closets 
  • Unfurnished lofts 
  • Rooms for communication/walkways, including stairways between rooms referred to above (regardless of furnishings and how much they have been improved)

Living area (gross living area)

If you do not have any information on primary rooms, you can state the gross living area. Gross living area is the main part of the property, i.e. the same rooms referred to above as primary rooms. Other parts of the property may also be considered part of the gross living area depending on the material use in the rooms, typically sheds with carpets and parquet flooring. Primary rooms and gross living area are often almost identical.

Detached house

A detached house is a residential building which is intended for a single household, e.g. free-standing houses.

Small house

Small houses are residential properties which are typically physically connected through at least one shared wall, and possibly also a shared floor/roof with the neighbouring dwelling. Typical examples are terraced houses and semi-detached houses. Detached houses in a series/chain are also considered small houses.


An apartment is a housing unit in a building with at least two floors, three housing units and a shared entrance. Typical examples are apartment blocks and terrace apartments.

Year of construction

The year of construction is the year in which the property was completed. Rehabilitation, refurbishment and extensions do not alter the year of construction.

Wealth tax

Tax that is calculated on your net capital.Tax valueThe value that your property must be declared as having in your tax return.

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