Statistikk innhold
Statistics about
Property tax
The statistics give an overview of property tax in the municipalities.
Selected figures from this statistics
- Property tax in the municipalitiesDownload table as ...Property tax in the municipalities1
20242 20252 Per cent 2023 - 2024 2024 - 2025 Municipalities with property tax 323 325 0.3 0.6 Municipalities with property tax in the municipalities as a whole 230 229 0.9 -0.4 Municipalities with property tax only on energy-producing properties 44 51 -4.3 15.9 Average general tax rate (per thousand) 5.8 5.8 0.0 0.0 Average tax rate for houses and holiday properties (per 1000) 3.2 3.2 -3.0 0.0 Average annual property tax for houses (NOK)3 3 796 .. 2.3 .. Property tax, total (NOK 1000)3 17 548 798 .. -0.4 .. Property tax from residential homes and holiday properties (NOK 1000)3 8 409 126 .. -5.0 .. Property tax from commercial property (NOK 1000)3 9 139 672 .. 4.2 .. Property tax as a percentage of gross operating income3 2.8 .. -3.4 .. 1There is a break in the time series between 2023 and 2024 due to a minor change in the regional classification. The municipality 1580 Haram is a new municipality from 2024 on. 2The figures for the last published year are preliminary between the publications in March and in June. 3For this variable, the last published year is this year - 1. Explanation of symbolsDownload table as ... - Property tax. Extent, use and revenuesDownload table as ...Property tax. Extent, use and revenues1
2022 2023 20242 20252 Per cent 2022 - 2023 2023 - 2024 2024 - 2025 Municipalities with property tax 323 322 323 325 -0.3 0.3 0.6 Municipalities with property tax in the municipalities as a whole 235 228 230 229 -3.0 0.9 -0.4 Property tax in the municipality as a whole, except commercial property 14 16 16 16 14.3 0.0 0.0 Municipalities with prop. tax on commercial prop. and in town-areas 4 4 4 3 0.0 0.0 -25.0 Municipalities with property tax on mills and factories and in town-areas 0 0 0 1 . . . Property tax only in areas built in a townish manner 0 0 0 0 . . . Municipalities with property tax on commercial property 22 28 29 25 27.3 3.6 -13.8 Municipalities with property tax on mills and factories 48 46 44 51 -4.2 -4.3 15.9 Average general tax rate (per thousand) 5.8 5.8 5.8 5.8 0.0 0.0 0.0 Average tax rate for houses and holiday properties (per 1000) 3.3 3.3 3.2 3.2 0.0 -3.0 0.0 Municipalities with a differentiated tax rate 187 193 197 193 3.2 2.1 -2.0 Municipalities with a basic deduction 73 78 84 83 6.8 7.7 -1.2 Municipalities with a property tax exemption for new houses 99 97 98 102 -2.0 1.0 4.1 Municipalities with a property tax exemption for historical buildings 225 226 222 225 0.4 -1.8 1.4 Municipalities with a property tax exemption for holiday properties 3 0 0 0 -100.0 . . Municipalities using the alternative tax value method 111 111 113 117 0.0 1.8 3.5 Average annual property tax for houses (NOK)3 .. 3 709 3 796 .. .. 2.3 .. Average property tax paid on a detached house measuring 120 square meters (NOK)3 3 707 3 870 3 824 .. 4.4 -1.2 .. Property tax, total (NOK 1000)3 16 091 003 17 626 388 17 548 798 .. 9.5 -0.4 .. Property tax from residential homes and holiday properties (NOK 1000)3 8 082 876 8 854 147 8 409 126 .. 9.5 -5.0 .. Property tax from commercial property (NOK 1000)3 8 008 127 8 772 241 9 139 672 .. 9.5 4.2 .. Of this, property tax from hydroelectric plant (NOK 1000)3 .. 2 471 647 2 539 797 .. .. 2.8 .. Of this, property tax from wind power plant (NOK 1000)3 .. 300 583 293 733 .. .. -2.3 .. Of this, property tax from petroleum plant (NOK 1000)3 .. 817 366 800 758 .. .. -2.0 .. Of this, property tax from commercial property with more (NOK 1000)3 .. 5 182 645 5 505 384 .. .. 6.2 .. Percentage of the property tax from residential homes and vacation properties3 50.2 50.2 47.9 .. 0.0 -4.6 .. Percentage of the property tax from other real estate3 49.8 49.8 52.1 .. 0.0 4.6 .. Property tax as a percentage of gross operating income3 2.8 2.9 2.8 .. 3.6 -3.4 .. 1There is a break in the time series between 2023 and 2024 due to a minor change in the regional classification. The municipalitey 1580 Harm is a new municipality fram 2024 on. 2The figures for the last published year are premliminary between the publications in March and in June. 3For this variable, the last published year is this year - 1. Explanation of symbolsDownload table as ...
About the statistics
The information under «About the statistics» was last updated 14 March 2025.
Property tax
Property tax is a municipality tax that each individual municipality drafts in accordance to the property tax law of June 1975 no. 29 (eigedomsskattelova , only available in Norwegian). According to the law, it is the municipal council that decides whether to impose property taxes in the municipality.
Different areas of taxation
According to the property tax law, the municipal council has the option to impose property taxes in one of 7 alternative areas. These 7 areas are different combinations of areas with mills and factories, areas build in a city-wise manner or in the municipality as a whole.
Property tax rate
The property tax law §§ 11 to 13 regulates which tax rate the municipalities can use when drafting the property taxes.
Property tax revenue
The municipalities property tax revenues are collected from the municipalities operating account. The property tax revenue is given separately for revenues from property tax on dwellings and recreational properties and revenues from property tax on other types of properties, typically commercial property.
Codelist for property tax area in the municipalities
Classification of municipalities
Codelist for KOSTRA - municipality-groups
Codelist for municipalities in each KOSTRA - municipality-group
Statistics Norway has classified the municipalities into 17 categories, by number of inhabitants and economic external conditions.
Codelist for KOSTRA counties authority division