How to enter in your tax return – letting of other dwellings/holiday homes abroad

When letting other dwellings/holiday homes that you don't live in or use all rental income is tax liable.

Rental income and associated deductions is entered in the tax return.

The procedure for completing the Norwegian tax return depends on whether you have paid overseas tax on rental income, where the property is located and what the tax treaty stipulates concerning avoidance of double taxation.

View information about the type of tax treaty Norway has with a specific country.

What to do when:

In cases where the distribution method is used, you should not declare any profit/loss (income reduced by deductions) from renting out property in your tax return.

Enter the profit/deficit (income reduced by deductions) in your tax return.
If you've paid tax on the rental income (and/or wealth tax) to the country where the property is located, you also need to include this in the tax return in order to claim a credit deduction.
You must be able to document tax paid abroad if the tax office so requests.

You must not state in your tax return the profit/deficit (income reduced by deductions) when renting property in countries that use the distribution method.

Double taxation can be avoided when using Norwegian tax rules through use of the credit method. For a detailed description of how to enter rental income in the Norwegian tax return and of use of the credit method, see the section above - The rental income is taxed abroad and the tax treaty stipulates use of the credit method.

Open your tax return

You do not need to send us any documentation concerning this, but you must be able to present it upon request.