How to calculate the taxable value of other housing (secondary dwelling)

The Tax Administration calculates property value (calculated market value) based on Statistics Norway’s information on sold properties. The property’s location, area, year of construction and type of property are taken into consideration in the calculation.

The taxable value is a given percentage of this property value.

Property value

The property value of the house equals the area of the property multiplied by the price per square metre based on Statistics Norway’s statistics on sold properties. The calculation is based on information on the property area, location, age and type.

Taxable value

Income year 2023: 100 percent of the property value
Income year 2024: 100 percent of the property value

For primary dwellings.

See rates for previous years

The information is stated in your tax return

Usually, information on property area, year of construction and type of housing is stated on the tax return.  

You must still check that the pre-completed information on your property in the tax return is correct. Should any of the information be incorrect or incomplete, you must correct it in the tax return.

Calculate

You may calculate property value and taxable value on your own by using the housing calculator

Certificate

If you want a certificate on already reported values, you can log in and order a certificate for the taxable value of your property. The certificate states the total taxable value for the entire property.