Tax rules – letting of other dwellings/holiday homes abroad

If you're a tax-resident in Norway, rental income from homes abroad will, as a rule, be tax liable in Norway under the same rules that apply to the letting of other dwellings/holiday homes in Norway.

Rental income from the letting of dwellings or holiday homes located abroad which you don't live in or use for holidays or leisure will generally be tax liable from the first krone. Typical examples of such homes are rental homes or cabins for rent.

Rental income can also be tax liable in the country where the property is located.

You can use the wizard for holiday homes abroad – that provides information about the tax consequences of buying, selling, inheriting and letting holiday homes abroad.