Important information

This year, most private individuals will receive a completely new tax return. If this applies to you, you should not complete this form. Instead, you should log in and enter the information directly in your tax return. If you’re not sure which tax return you’ve received, you can read more about the different formats of the tax return.

Form RF-1189

Letting etc. of real property

The form must be submitted by all persons who let real property (also property outside Norway) if the rents are taxable, except if the letting is a part of business activities included in their income statement. The form must be submitted for the letting of land, e.g. agricultural areas or plots of land.

The form must also be submitted when the new owner provides benefits derived from the property in form of right of occupancy outside agriculture and forestry (surrendered property).

This form is part of the tax return. You log in and complete it electronically. If you are an employee or pensioner submitting the tax return on paper, you can use this form. If you choose to submit on paper, you'll not receive your tax assessment notice until August, at the earliest.

Self-employed persons, businesses and private limited companies must log in and submit the tax return and all forms electronically.

Self-employed persons and businesses can use the paper form as a preparation and guide for completing the form online.

Guidance to completing the form

You'll find help on how to complete the form within the form itself.

If you stated this income in your income statement, you don´t need to submit RF-1189.

Paper forms

Paper forms and guidance for previous years

You can use the older forms as a guide if you need to change something in previously submitted tax returns.

You can still change and re-submit the tax return for wage earners and pensioners and the tax return for sole proprietorships with attachment forms for 2017, 2018 and 2019 if you discover errors, or if you’ve received new or delayed information.