Tax rules – letting of other dwellings/holiday homes in Norway

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

Since the letting of dwellings and holiday homes that you don't live in or use for leisure purposes yourself is taxable from the first krone, you may be entitled to deductions for costs related to the letting.