We are now updating the tax return guidance

All guidance to the tax return will be updated well in advance of receiving the tax return for the income year 2019.


Below, we explain the meaning of frequently used words and terms in our articles on the tax value of primary and secondary dwellings. 

  • Calculated market value for a residential property: Calculated market value is based on statistics from SSB (property value) or the actual market value as documented by the property owner (when the owner has appealed to reduce the statistically estimated market value)

  • Property value: The Norwegian Tax Administration's calculated market value of a residential property, determined on the basis of a price per square metre calculated by Statistics Norway (SSB), multiplied by the area of the property (referred to as the ‘primary area’ or ‘P-rom’).

  • Tax value is a specified percentage of this property value. For the 2018 and 2019 income years, the tax value of primary dwellings is set at 25 percent of the property value, while the tax value of secondary dwellings is set at 90 percent. The tax value will always be lower than the property value. The tax value is the value that must be entered in the tax return.

  • Primary area is everything that can be defined as living space in your dwelling, for example: 
    • Porches, hallways and stairwells
    • Lounges, basement living rooms and living rooms with an open fireplace
    • Kitchens
    • Bathrooms, shower rooms, toilets and laundry rooms
    • Bedrooms 
    • Work rooms (home offices, PC rooms, media rooms, libraries)
    • Utility rooms, changing rooms, cloakrooms and playrooms
    • Fitness rooms (must have permanently installed equipment, e.g. wall bars)
    • Furnished hobby rooms (sewing rooms, etc.)
    • Furnished corridors between primary areas
    • Stairwells between primary areas and corridors including stairwells between areas referred to above.

See how to measure the primary area

  • Secondary area is the remaining area which does not form part of the dwelling's primary area, for example:  
    • Garages
    • Boiler rooms, refuse rooms and technical rooms
    • Food cellars, potato cellars and unfurnished basement rooms
    • Sheds, storerooms and closets
    • Unfurnished lofts
    • Corridors between secondary areas
    • Stairwells between secondary areas 

  • Gross living area is the main part of the property, i.e. the same rooms referred to above as the ‘primary area’.If you do not have any information on the primary area, you can state the gross living area. Other parts of the property may also be considered part of the gross living area depending on the materials used in the rooms, typically sheds with carpets and parquet flooring. The primary area and gross living area are often almost identical.

  • Detached house is a residential building that is intended for a single household, e.g. a freestanding house.

  • Small house is a residential property that is typically physically connected through at least one shared wall, and possibly also a shared floor/roof, with the neighbouring dwelling. Typical examples are terraced houses and semi-detached houses. Detached houses in a series/chain are also considered small houses.

  • Apartment is a housing unit in a building that has at least two floors, three housing units and a shared entrance. Typical examples are apartment blocks and terrace apartments.

  • Year of construction is the year in which the property was completed. Rehabilitation, refurbishment and extensions do not alter the year of construction.

  • Wealth tax is a tax that is calculated on your net wealth.