Why does the tax value change when I change from "primary dwelling" to "secondary dwelling"? It's the same property even though I am using it differently.

The calculated tax value changes because secondary dwellings have a higher tax value than primary dwellings. This means that the same dwelling will have a higher tax value as a secondary dwelling than as a primary dwelling. For more information about how tax value on dwellings are calculated, see here.

The tax value for a primary dwelling amounts to 25 percent (2016 and 2017) of the calculated market value of the property. For a secondary dwelling, the tax value amounts to 80 percent (2016) or 90 percent (2017) of the property's calculated market value.

For example - the income year 2016:

A residential property has a calculated market value of NOK 3,000,000.

  1. If the owner was permanently resident in the property at the end of the income year, the property will be valued as a primary dwelling. The tax value will then be NOK 750,000 (25 percent of NOK 3,000,000).
  2. If the owner was not permanently resident in the property at the end of the income year, the property will be valued as a secondary dwelling. The tax value will then be NOK 2,700,000 (90 percent of NOK 3,000,000).