Norway Stamp Duty and Registration Fees on a Home

Buying a home in Norway comes with a one-off government bill that surprises many foreign buyers: stamp duty (dokumentavgift) and registration fees, all collected by the Land Registry (Kartverket) when the change of ownership is registered. This calculator works out both for 2026, rounded the way Kartverket does it. It also covers housing co-op flats and the case where only part of a property is transferred, for example when you buy out a partner.

Freehold or housing co-op? Why it matters

There are two common ways to own a home in Norway. In a freehold (selveier) home, such as a house or an owner-occupied flat (eierseksjon), you own the property and pay stamp duty. In a housing co-op (borettslag) you buy a share that gives you the right to use a flat. There is no stamp duty, but the co-op usually has shared debt (fellesgjeld) that you take over and repay through your monthly charges, so the headline price can look lower than the true cost. Check the sales prospectus for which type you are buying.

How the stamp duty is calculated

• The duty is 2.5% of the market value when the deed is registered.
• The basis is rounded down to the nearest NOK 1,000 and the duty down to the nearest NOK 10.
• The minimum duty is NOK 250 when duty is payable at all.
• If only part of the property changes hands, the basis is reduced accordingly.

Worked example: a freehold home at NOK 4,351,900

The basis is rounded down to NOK 4,351,000. 2.5% of that is NOK 108,775.00, rounded down to NOK 108,770. With registration of the deed and one mortgage deed (NOK 1,090), Kartverket's bill is NOK 109,860. If the same home were a housing co-op share at the same price, you would pay only NOK 1,090.

If you buy out a partner from a home worth NOK 5,000,000, half the property is transferred. The basis is NOK 2,500,000 and the duty NOK 62,500, unless you qualify for the exemption for a break-up.

Stamp duty and fees at different prices

*Includes registration of the deed or share and one mortgage deed (NOK 545 per document). Any transfer fee charged by a co-op is paid by the seller and is not included.

Who pays, and what else to budget for

The buyer pays the duty. Kartverket invoices whoever submitted the document, on the day it is registered, and the invoice is due in 14 days, so an estate agent normally settles it from your advance payment. Foreign buyers should also know that the buyer must either apply for a concession or declare that they are exempt from the concession requirement; Kartverket explains how on its page about transferring property. The stamp duty is only one part of the cash you need at closing. Because the loan can be at most 90%of the home's value, you also need your own equity. For a NOK 4,000,000 home that is NOK 400,000. To see how your income affects what you can afford, use the Norway income tax calculator to find your monthly take-home pay.