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Formuesverdi av næringseiendom

En næringseiendom er eiendom som brukes i eller egner seg for næringsvirksomhet. Det kan for eksempel være kontorlokaler, butikker, lager og fabrikker.

Du kan eie en næringseiendom uten å drive næringsvirksomhet, det er eiendommens karakter som er avgjørende. Ubebygd areal som brukes i næringsvirksomhet kan også være næringseiendom.

Residential properties, agricultural properties, forests, and power generation facilities are not considered commercial properties. This applies even if the rental activity is so extensive that it’s considered commercial activity or part of commercial activity for you as the owner of the property.

The main rule is that holiday homes are not commercial properties. If the rental activity is extensive or is part of another activity, the holiday home must still be considered a commercial property.

If the area used for housing is more than half of the property’s area, then the whole property must be valued using the rules for residential properties. Any primary area in the commercial part must be included in the primary area for the residential property.

Shops, hair salons, home offices and other office areas are examples of rooms typically suitable for permanent residence and will therefore be defined as primary area. However, areas that are solely used for storage purposes or similar are generally considered secondary areas and should not be included in the basis for calculating your wealth.

When the property is rented out for only part of the year

The wealth must be calculated based solely on rental income. To do this, divide the total rental income by the number of months the plot of land has been rented out, then multiply by 12 months. Any partial month is considered a full month.

Example:
The plot of land is rented out from 15 January to 3 July.
The rental income is NOK 50,000.
NOK 50,000 / 7 months x 12 months = NOK 85,714 in annual rental income

Rental value forms the basis for calculating the taxable value

When calculating the rental value, you’ll receive a standard deduction for ownership costs. The standard deduction is set at 10 percent of the gross rental income. The rental income is therefore multiplied by 0.9. The rental income is then divided by a calculation factor, which is determined each year.

For the 2024 income year, the calculation factor is 0.086.
Exception: For commercial properties owned by unlisted companies that are located in municipalities other than Oslo, Bergen, Trondheim and Stavanger, the calculation factor is 0.096.

The calculated rental value is:
NOK 85,714 in rental income x 0.9 / 0.086 calculation factor = NOK 897,007 in rental value.

The taxable value is determined based on the rules for commercial properties that have not been rented out.

For commercial properties under construction, the valuation is based on the calculated area of the completed part of the property. The valuation must be based on an overall assessment, taking into account the planned size and investment profile. The amount of work remaining on the building, relative to the total work required, will be an important indicator of the valuation.

How the taxable value is set:

Completed area in square metres x calculated square metre rent x 0.9 / calculation factor = calculated value

Example: A warehouse in Oslo

500 square metres x NOK 945 (rent per square metre) x 0.9 / 0.0.86 (calculation factor) = NOK 4,944,767 in calculated value

Slik beregnes formuesverdien

Formuesverdien av næringseiendom skal for inntektsåret 2024 som hovedregel fastsettes til 80 prosent av beregnet utleieverdi. Dette gjelder uavhengig av om eiendommen er utleid eller ikke.

Er eiendommen utleid tas det utgangspunkt i faktisk utleieinntekt.
Er eiendommen ikke utleid verdsettes utleieverdien etter sjablong. Eiendommen skal da verdsettes etter beregninger fra Statistisk sentralbyrå der det tas utgangspunkt i beliggenhet, hva eiendommen benyttes til og eiendommens areal. Du må oppgi disse opplysningene i skattemeldingen for å få beregnet formuesverdien
- half or more of the property was rented out as at 31 December of the income year,
- or half or more of the property was rented out earlier in the income year, and you did not use it yourself before 31 December,'
- or half or more of the property was rented out in previous years, but not in the income year, and you did not use it yourself in the income year (the property was not in use).
- you rented out less than half of the property
- or you rented out the property earlier in the income year but started using it yourself by the end of the year,
- or when the property was not rented out as at 31 December in the income year.

Du kan bruke kalkulatoren for å finne beregnet utleieverdi på ikke-utleid næringseiendom.

Slik gjør du det i skattemeldingen

Når du er logget inn i skattemeldingen må du sjekke om opplysningene er korrekt. Dersom formuesverdien ikke vises i skattemeldingen eller opplysningene om næringseiendommen er feil, må du endre og legge inn riktige opplysninger. Du får veiledning når du er logget inn i skattemeldingen.

Endre formuesverdien

(Gjelder for både utleid og ikke utleid næringseiendom)

Hvis beregnet utleieverdi av næringseiendommen overstiger dokumentert markedsverdi, kan du kreve at formuesverdien settes ned til 80 prosent av dokumentert markedsverdi.

Du har krav på redusert formuesverdi i inntektsåret og et forholdsmessig fradrag i formuesverdien i de fem påfølgende inntektsårene. Du må selv kreve nedsettelsen i skattemeldingen.

When valuing commercial properties based on the property’s documented market value, the supporting documents must:

be from the first income year for which it is to apply, at the earliest,
be completed no later than when the reduction is requested, and must be available upon request,
be prepared by an independent party,
be prepared by someone with relevant professional expertise to carry out valuations of commercial properties, such as a valuer or commercial real estate agent, and
include an account of the assessment of the property’s market value and the conditions on which it is based

The property’s sales price in the income year the reduction is claimed will also be considered the documented market value, provided that the sale is a free sale between independent parties.

Changing the taxable value for the 2023 and 2024 income years

A commercial property has a calculated rental value of NOK 16,000,000 in 2023. According to the main rule, the taxable value is set at 80 percent of the calculated rental value, which amounts to NOK 12,800,000.

You have proof that the property’s market value is NOK 14,000,000, so the taxable value for 2023 will be reduced to NOK 11,520,000 (NOK 14,400,000 x 80 percent).

The difference between the calculated rental value and the documented market value is NOK 1,600,000. The percentage difference is 10 percent (100 x 1,600,000)/16,000,000).

You can use this percentage difference for the five subsequent income years.

For 2024, the calculated market value is NOK 17,000,000. This value will be reduced by 10 percent, which amounts to NOK 1,700,000. The new calculated rental value to be used as a basis for the 2024 assessment will be NOK 15,300,000 (17,000,000 – 1,700,000).

The taxable value for 2024 will be set at 80 percent of the calculated rental value of NOK 15,300,000, which equals NOK 12,800,000.