How to calculate the tax 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 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.
The tax value is a given percentage of this property value. For 2020 and 2021, the tax value of secondary dwellings is set to 90 percent of the property value. (For primary dwellings, the tax value is set to 25 percent of property value.)
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.
If you want a certificate on already reported values, you can log in and order a certificate for the tax value of your property. The certificate states the total tax value for the entire property.
You may calculate property value and tax value on your own by using the housing calculator.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.