We’re currently updating the guide for the tax return

All our guidance about the tax return will be updated before you receive your tax return for the 2025 income year.

Sale of surplus power from your property

If you sell surplus power from your solar panel system, or from other renewable energy sources, connected to your home, holiday home, or other properties, you must report this in your tax return.

Here is what you need to do.

Specific information if you:

Sell power from your own home or holiday home, which you own and use yourself. This also applies when you’ve only used the property yourself for parts of the year.
Sell power from other properties. By other properties, we mean property that you either:

own, but have not used as your own home or holiday home. For example, property that you only rent out, or use as a commuter home.
rent, regardless of whether you live there yourself or not.

Sell power as part of a business activity. This applies if the installation is used in a business.

Income from surplus power

Your own home or holiday home, which you own and use yourself for all or only parts of the year:

The income is tax free up to NOK 15,000 per year per residential property.

If the income exceeds NOK 15,000 per year per residential property, 85 percent of the income must be considered taxable income. The income is normally taxed as capital income at 22 percent.
You cannot deduct costs related to operating or investing in the solar power system.

Other properties:

You must calculate profit or loss yourself in the tax return. Profit is normally taxed as capital income at 22 percent.

Business activity:

You must enter income and expenses in the business information. Profit is taxed as business income at a rate of up to 50.6 percent.

What you need to do

If you have a taxable profit, you must enter it in your tax deduction card so that you pay the correct tax.

You can change your tax deduction card as many times as you want. Start by entering the profit you think is correct, and update the card again during the year if necessary.

Electricity suppliers must report information about private electricity customers’ income from selling power from renewable energy installations in homes and holiday homes. The income from selling power will therefore, in most cases, be pre‑filled in the tax return.

Gross income is the total amount you earn from selling power to the electricity company during the year, including compensation for a negative energy component.

If the amounts are pre‑filled in the tax return and they’re correct, you do not need to do anything.

If the amounts in the tax return are not correct, you must log in and change them yourself in the tax return.

Here’s how to do it when you’re logged in to the tax return:

From your own home or holiday home you use yourself – Go to "Housing and property" and enter the figures.
From other properties – Go to "Other capital income received outside of an employment relationship and business activity" and enter the figures.
From business activity – Income and expenses must be entered in the business information in the tax return.

Specific information for

If you’ve entered into an agreement with an electricity supplier to store power production in a virtual battery solution (solar bank or similar), the income must be determined at the time the payment from the electricity supplier is set.

Example:
If you’ve sold 1,000 kWh of self‑produced power to the electricity company and this is valued at NOK 1 per kWh at the time of sale, you’ve earned NOK 1,000 at the time of sale, even if several months pass before you use this amount to pay for other electricity from the electricity company.