Item 2.8.2

2.8.2 Net income from letting of real property etc. outside the context of a business

Applies to the income year 2017

Under this item, you should enter the calculated profit on letting from form "RF-1189E Letting etc. of real property".

Does this item concern me?

The item concerns everyone who:

  • has a taxable profit from the letting of property (housing, holiday home, plots of land, etc.)
  • provides benefits from surrendered property in the form of a right of occupancy outside agriculture and forestry

Rental income from your own home is tax-free when

  • you let less than half of your home, calculated according to rental value, or
  • you let all or a large part of your home for up to NOK 20,000 during the income year.

“Rental value” means the value of the residential property on the open rental market for the purposes for which the let area is to be used. This will not necessarily correspond to the area ratio, although the two are often the same. Tax-free rental income must not be declared in the tax return.

If you let more than half of the property calculated according to rental value and the rental income amounts to NOK 20,000 or more, the entire income is taxable and you will have to complete the form RF-1189E Letting etc. of real property. A profit has been calculated from the abovementioned form, which must be entered under item 2.8.2 of the tax return.

The letting of plots is always taxable.

If you let to an associate (e.g. children, siblings, parents) and the operating expenses for the residential property are covered by the associate, then you don't have to complete RF-1189E or item 2.8.2. If the associate is using the residential property for free, then this is to be considered a taxable benefit for the person.

Rates and key figures

Rate for ordinary income tax

The tax rate for the 2017 income year is 24 percent.

Rental value of surrendered property

For the 2017 income year, the gross rental value of surrendered property will be assessed based on the following rates:

Living space Rental value
Over 100 square metres NOK 29,200
60-100 square metres NOK 21,900
Under 60 square metres NOK 14,600


Don't provide information under the income item if the recipient pays all operating expenses in accordance with the original purchase agreement. The gross benefit derived from surrendered property must be entered as a deduction under item 3.3.3 in the benefit provider’s tax return, and must not be included when completing form RF-1189E.

How do I enter this in my tax return?

Any profit from form RF-1189E Letting etc. of real property must be entered under item 2.8.2 in the tax return. When you submit electronically, the amount under item 2.8.2 will be automatically transferred from form RF-1189E.


  Rental income
= Result


You pay 24 percent of the profit in tax. If you have a deficit, you can claim a deduction for this under item 3.3.12.


You can claim deductions for the following costs, among other things, linked to the rental property in cases where the rental income is taxable:

  • electricity
  • telephone
  • depreciation of fixtures and fittings
  • alterations for letting
  • maintenance, but not improvements or changes to the standard of accommodation
  • travel to the rental dwelling at the rate of NOK 3.50 per kilometre. If you travel more than 10 days and do not stay overnight, you should use the rate of NOK 1.56 per kilometre for all trips.

This is entered as a deduction from the rental income in form RF-1189E.

Deductions for interest and joint debt must be entered under items 3.3.1 and 4.8.2.

If spouses/registered partners/spouse-equivalent cohabitants want to split income between themselves, both parties must change their tax returns. You must both edit/add information concerning the housing company/jointly owned property, income, capital and the reason for the change.

Other cohabitants who are not spouse-equivalent must be assessed individually for their share of capital/debt and income/deductions. For example, they cannot freely allocate rental income between themselves.

Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.