Tax rules – letting of holiday homes in Norway

Rental income up to NOK 10,000 per year will be tax-free for holiday homes that you yourself use for leisure purposes to a reasonable extent. 

If you own and use several holiday homes, a tax-free amount of NOK 10,000 is granted for each of them. Of the excess amount, 85 percent will be considered taxable income.

When is a holiday home considered to be your own?

The property is considered to be your own holiday home if, over time, you use the holiday home to a reasonable extent and the property does not have the character of a rental property.

The property will be characterised as your own holiday home even if it's let for leisure purposes for parts of the year, as long as you use the same holiday home to a reasonable extent.

Other people's use of the holiday home

Other people's use of the property will also help determine whether it can be considered and taxed as a holiday home. For example, if the entire or parts of the property are used as a permanent home by co-owners, leaseholders or others, this usually causes the property to be considered a residential property and not a holiday home.

The rules for full/partial tax-free rental income from holiday homes apply if you use the property yourself for leisure purposes over time. If you don't, any letting of the holiday home will be assessed under the rules applying to cabin rentals, and all rental income will be taxable from the first krone.


Total income

NOK 15,000

Tax-free income

NOK 10,000


  NOK 5,000

Taxable income 85 percent of NOK 5,000 = NOK 4,250