Norway Property Tax Calculator 2026 (Eiendomsskatt)

Property tax in Norway (eiendomsskatt) is a tax that municipalities can charge on homes, holiday homes, land and commercial property. It is separate from income tax and wealth tax, and it does not depend on your debt or your income. For a home or holiday home the formula is (value x 0.7 - basic deduction (bunnfradrag)) x rate per mille / 1,000. Per mille (‰, promille) means per thousand: 3 per mille is NOK 3 for every NOK 1,000. For a home valued at NOK 2,000,000, a rate of 3 per mille and no deduction, the tax is NOK 1,400,000 x 3 / 1,000 = NOK 4,200 a year. For land and commercial property there is no 70% factor, so choose "Land or commercial" in the calculator.

Which municipalities have property tax?

It is the municipality council that decides. Statistics Norway (SSB) counts 329 of 357 municipalities with property tax in 2026, but only 249 of them tax homes, and 315tax commercial property, power plants and similar. This surprises many newcomers: whether you pay depends on the municipality, not on the country. A council may tax the whole municipality, only clearly defined built-up areas, only commercial property and power plants, or the whole municipality except commercial property (Property Tax Act section 3). To find your rate, look at your municipality's website or the property tax bill, or use the SSB overview linked under sources. Two homes of the same value in different municipalities can have very different bills.

Worked example: a home valued at NOK 6,000,000

The municipality charges 3 per mille and has a basic deduction of NOK 500,000.

1. Tax basis before deduction: NOK 6,000,000 x 0.7 = NOK 4,200,000
2. Minus the basic deduction: NOK 4,200,000 - NOK 500,000 = NOK 3,700,000
3. Tax: NOK 3,700,000 x 3 / 1,000 = NOK 11,100 a year, which is NOK 925 a month

If you forget the 0.7 factor and use the whole value, you get NOK 16,500, which is NOK 5,400 too much per year. Without any deduction the same home would cost NOK 12,600.

The same home in Oslo, Bergen and Trondheim

The three biggest cities show how much the rate and deduction matter. In 2026 Oslo charges 1.7 per mille on homes with a deduction of up to NOK 4,900,000 per dwelling, Bergen 2.6 per mille with a deduction of NOK 750,000, and Trondheim 2.65 per mille with a deduction of NOK 700,000. A home worth NOK 6,000,000 is charged NOK 0 in Oslo (the deduction covers the whole basis), NOK 8,970 in Bergen and NOK 9,275 in Trondheim, against NOK 12,600 in a municipality with 3 per mille and no deduction.

2026 rates and deductions for one dwelling. Oslo and Bergen send no bill for less than NOK 300. In Oslo, a bill starts at a value of about NOK 7,252,101, in Bergen about NOK 1,236,264, and in Trondheim the tax starts above about NOK 1,000,000. Oslo and Bergen mostly use the Tax Administration's value, and Trondheim its own valuation.

Oslo edge case: a home valued at NOK 7,250,000 has a tax basis of NOK 5,075,000, which is NOK 175,000 over the deduction, and the tax works out at NOK 298. As Oslo sends no bill under NOK 300, you pay nothing. At NOK 7,400,000 the tax is NOK 476, and you get a bill.

What value is used?

For homes the council chooses between two bases. One is the municipality's own valuation (takst). The other is the estimated market value that the Tax Administration works out for your tax return. In both cases the tax basis for homes and holiday homes is 70% of the value (Property Tax Act sections 8 A-2 and 8 C-1). Watch out for one trap: the Tax Administration's value used here is the estimated market value itself, not the lower value used for wealth tax. For 2026 the figures come from the 2024 tax return, so correct the details about your home there if they are wrong. For land and commercial property the municipality values them by its own valuation.

How fast can the rate rise?

A municipality cannot jump to a high rate. In the first year it levies the tax, the rate cannot be above 1 per mille, and after that it can rise by at most 1 per mille a year, with a few exceptions (Property Tax Act section 13). For a tax basis of NOK 4,200,000, that is NOK 4,200, NOK 8,400 and NOK 12,600 in years 1, 2 and 3. The rate can never exceed 4 per mille for homes. On the NOK 6,000,000 home in the example with no deduction, that ceiling means NOK 16,800 a year. A municipality can cut the rate back to the minimum from one year to the next.

Property tax, wealth tax and your mortgage

Property tax is charged on the value of the property, whatever you owe on it. Wealth tax is a different tax, worked out on net wealth above NOK 1,900,000, and you can owe both. See the Norway wealth tax calculator. If you are thinking about buying, add the tax to the other costs in the cost of buying a home in Norway and the stamp duty calculator. Property tax is not part of your mortgage repayment. It is a separate bill from the municipality.

If you have just moved to Norway

Ask the seller or the estate agent whether the municipality charges property tax on homes, and what the last bill was. The rate can change each year, and a home in a nearby municipality can have a bill that is a lot higher or nothing at all. The bill (eiendomsskatteseddel) is issued by the municipality, and the complaint deadline is only 6 weeks.

What this calculator does not cover

The calculator uses one rate and one deduction that you enter, and it does not look up your municipality. It does not cover differentiated rates for parts of a municipality, exemptions (for example for new homes or historic buildings), how the tax is split in a housing cooperative or between several owners or dwellings, or the valuation of power plants and other special property. The comparison table uses the 2026 decisions in Oslo, Bergen and Trondheim for one dwelling. Enter the values and rates from your own bill or your municipality's website.