Statistikk innhold

Statistics about

Property tax

The statistics give an overview of property tax in the municipalities.

Updated: 18 March 2025
Next update: 17 June 2025

Selected figures from this statistics

  • Property tax in the municipalities
    Property tax in the municipalities1
    20242 20252 Per cent
    2023 - 20242024 - 2025
    Municipalities with property tax3233250.30.6
    Municipalities with property tax in the municipalities as a whole2302290.9-0.4
    Municipalities with property tax only on energy-producing properties4451-4.315.9
    Average general tax rate (per thousand)5.85.80.00.0
    Average tax rate for houses and holiday properties (per 1000)3.23.2-3.00.0
    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 symbols
  • Property tax. Extent, use and revenues
    Property tax. Extent, use and revenues1
    2022202320242 20252 Per cent
    2022 - 20232023 - 20242024 - 2025
    Municipalities with property tax323322323325-0.30.30.6
    Municipalities with property tax in the municipalities as a whole235228230229-3.00.9-0.4
    Property tax in the municipality as a whole, except commercial property1416161614.30.00.0
    Municipalities with prop. tax on commercial prop. and in town-areas44430.00.0-25.0
    Municipalities with property tax on mills and factories and in town-areas0001...
    Property tax only in areas built in a townish manner0000...
    Municipalities with property tax on commercial property2228292527.33.6-13.8
    Municipalities with property tax on mills and factories48464451-4.2-4.315.9
    Average general tax rate (per thousand)5.85.85.85.80.00.00.0
    Average tax rate for houses and holiday properties (per 1000)3.33.33.23.20.0-3.00.0
    Municipalities with a differentiated tax rate1871931971933.22.1-2.0
    Municipalities with a basic deduction737884836.87.7-1.2
    Municipalities with a property tax exemption for new houses999798102-2.01.04.1
    Municipalities with a property tax exemption for historical buildings2252262222250.4-1.81.4
    Municipalities with a property tax exemption for holiday properties3000-100.0..
    Municipalities using the alternative tax value method1111111131170.01.83.5
    Average annual property tax for houses (NOK)3 ..3 7093 796....2.3..
    Average property tax paid on a detached house measuring 120 square meters (NOK)3 3 7073 8703 824..4.4-1.2..
    Property tax, total (NOK 1000)3 16 091 00317 626 38817 548 798..9.5-0.4..
    Property tax from residential homes and holiday properties (NOK 1000)3 8 082 8768 854 1478 409 126..9.5-5.0..
    Property tax from commercial property (NOK 1000)3 8 008 1278 772 2419 139 672..9.54.2..
    Of this, property tax from hydroelectric plant (NOK 1000)3 ..2 471 6472 539 797....2.8..
    Of this, property tax from wind power plant (NOK 1000)3 ..300 583293 733....-2.3..
    Of this, property tax from petroleum plant (NOK 1000)3 ..817 366800 758....-2.0..
    Of this, property tax from commercial property with more (NOK 1000)3 ..5 182 6455 505 384....6.2..
    Percentage of the property tax from residential homes and vacation properties3 50.250.247.9..0.0-4.6..
    Percentage of the property tax from other real estate3 49.849.852.1..0.04.6..
    Property tax as a percentage of gross operating income3 2.82.92.8..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 symbols

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.

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