About taxable valuation of a holiday property in Norway

In connection with tax valuations, 'holiday properties' are usually considered cabins, other holiday properties and apartment complexes built exclusively for holiday use. The land register (the country's official building register) will generally state what constitutes a holiday property.

When assessing the taxable value of a property, we emphasise the features of the premises, not how it's used. Generally, the land register (the state's official register of real property) will show whether the property is considered a year-round residence or a holiday home. The building type stated in the official register forms the basis for wealth assessment. When the municipality registers the building type, it's registered according to how the building is permitted to be used.

A building registered as a holiday home in the official register is usually taxed in accordance with regulations for holiday properties. This applies even if you use the house as a year-round dwelling.

Generally, a building registered as a residence is assessed in accordance with regulations for residential properties, even if it’s used as a holiday home. For instance, if you use a house on the south coast of Norway as a holiday home, the house is considered a secondary dwelling when assessing wealth, and not a holiday home.

If a building is approved and used as a year-round dwelling, but is no longer suitable for being a year-round dwelling and is used as a cabin, tax is levied as if it was a holiday property. 

The distinction between primary/secondary dwellings and holiday homes only matters when calculating wealth tax, and not for property tax if your municipality has adopted this.