Document tax

Document tax is a tax that is payable when registering documents that transfer rights to real property. 


The document tax rate is 2.5 percent of the property’s sales value as of the date of registration.

Exemptions from document tax

There are certain exemptions from this duty. For example, there are exemptions for the following:

  • transfer of rights to real property between spouses
  • transfer of real property to a spouse in the event of the division of jointly owned property in connection with separation or divorce
  • transfer of shared residential property between cohabiting partners in connection with the break-up of a relationship
  • inheritance in accordance with the provisions of the Inheritance Act.

The Norwegian Mapping Authority collects the document tax.

The Norwegian Mapping Authority is responsible for collecting the document tax.

  • The Norwegian Mapping Authority deals with questions concerning the document tax in the first instance and reaches decisions concerning all matters relating to the obligation to pay the tax and the basis for the tax.
  • You can appeal against the Norwegian Mapping Authority’s administrative decisions concerning the obligation to pay the tax and the basis for the tax to the Directorate of Taxes
  • The Tax Office, through Tax Region East, is the first instance in connection with the processing of applications for dispensation from the tax obligation. You can appeal against these administrative decisions to the Directorate of Taxes.

Read more about the document tax on the Norwegian Mapping Authority’s website