Property tax
Updated: 17 June 2024
Modified: 18 Jun 2024, 11:30
Next update: 18 March 2025
| 20232 | 20242 | Per cent | ||
|---|---|---|---|---|
| 2022 - 2023 | 2023 - 2024 | |||
| Municipalities with property tax | 322 | 323 | -0.3 | 0.3 |
| Municipalities with property tax in the municipalities as a whole | 228 | 230 | -3.0 | 0.9 |
| Municipalities with property tax only on energy-producing properties | 46 | 44 | -4.2 | -4.3 |
| Average general tax rate (per thousand) | 5.8 | 5.8 | 0.0 | 0.0 |
| Average tax rate for houses and holiday properties (per 1000) | 3.3 | 3.2 | 0.0 | -3.0 |
| Average annual property tax for houses (NOK)3 | 3 713 | .. | .. | .. |
| Property tax, total (NOK 1000)3 | 17 626 388 | .. | 9.5 | .. |
| Property tax from residential homes and holiday properties (NOK 1000)3 | 8 676 438 | .. | 7.3 | .. |
| Property tax from commercial property (NOK 1000)3 | 8 949 950 | .. | 11.8 | .. |
| Property tax as a percentage of gross operating income3 | 2.9 | .. | 3.6 | .. |
| 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. | ||||
| The figure for municipalities with property tax in 2024 was corrected 18 June 2024. | ||||
Selected tables and charts from this statistics
- Property tax. Extent, use and revenuesDownload table as ...Property tax. Extent, use and revenues1 2
2021 2022 20233 20243 Per cent 2021 - 2022 2022 - 2023 2023 - 2024 Municipalities with property tax 323 323 322 323 0.0 -0.3 0.3 Municipalities with property tax in the municipalities as a whole 232 235 228 230 1.3 -3.0 0.9 Property tax in the municipality as a whole, except commercial property 15 14 16 16 -6.7 14.3 0.0 Municipalities with prop. tax on commercial prop. and in town-areas 3 4 4 4 33.3 0.0 0.0 Municipalities with property tax on mills and factories and in town-areas 1 0 0 0 -100.0 . . Property tax only in areas built in a townish manner 0 0 0 0 . . . Municipalities with property tax on commercial property 28 22 28 29 -21.4 27.3 3.6 Municipalities with property tax on mills and factories 44 48 46 44 9.1 -4.2 -4.3 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) 3.4 3.3 3.3 3.2 -2.9 0.0 -3.0 Municipalities with a differentiated tax rate .. 187 193 197 .. 3.2 2.1 Municipalities with a basic deduction 75 73 78 84 -2.7 6.8 7.7 Municipalities with a property tax exemption for new houses 99 99 97 98 0.0 -2.0 1.0 Municipalities with a property tax exemption for historical buildings 222 225 226 222 1.4 0.4 -1.8 Municipalities with a property tax exemption for holiday properties 6 3 0 0 -50.0 -100.0 . Municipalities using the alternative tax value method 104 111 111 113 6.7 0.0 1.8 Average annual property tax for houses (NOK)4 .. .. 3 713 .. .. .. .. Average property tax paid on a detached house measuring 120 square meters (NOK)4 3 664 3 707 3 878 .. 1.2 4.6 .. Property tax, total (NOK 1000)4 15 566 366 16 091 003 17 626 388 .. 3.4 9.5 .. Property tax from residential homes and holiday properties (NOK 1000)4 7 639 098 8 082 876 8 676 438 .. 5.8 7.3 .. Property tax from commercial property (NOK 1000)4 7 927 268 8 008 127 8 949 950 .. 1.0 11.8 .. Of this, property tax from hydroelectric plant (NOK 1000)4 .. .. 2 465 619 .. .. .. .. Of this, property tax from wind power plant (NOK 1000)4 .. .. 300 583 .. .. .. .. Of this, property tax from petroleum plant (NOK 1000)4 .. .. 817 366 .. .. .. .. Of this, property tax from commercial property with more (NOK 1000)4 .. .. 5 366 382 .. .. .. .. Percentage of the property tax from residential homes and vacation properties4 49.1 50.2 49.2 .. 2.2 -2.0 .. Percentage of the property tax from other real estate4 50.9 49.8 50.8 .. -2.2 2.0 .. Property tax as a percentage of gross operating income4 2.9 2.8 2.9 .. -3.4 3.6 .. 1Some figures are missing for 2020 and 2021 due to harmonization of tax rates related to changes in the regional classification from 2019 to 2020. 2There 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. 3The figures for the last published year are premliminary between the publications in March and in June. 4For this variable, the last published year is this year - 1. The figure for municipalities with property tax in 2024 was corrected 18 June 2024. Explanation of symbolsDownload table as ...
More figures from this statistics
About the statistics
The statistics give an overview of property tax in the municipalities.
The information under «About the statistics» was last updated 14 June 2024.
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
Name: Property tax
Topic: Public sector
Division for Public Finance
Figures are published for all the municipalities including the average figures for municipality groups, county municipalities and the country with and without Oslo.
Annual. Figures for property tax accounts are published the year after the other figures concerning property tax.
Preliminary figures publication is 15. March in KOSTRA.
Audited figures publication is 15. June in KOSTRA.
Not relevant.
Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.
Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.
The statistics give a detailed overview of the municipalities revenues from property tax. It also shows the extent and use of property tax in the municipalities both over time and by comparisons among the municipalities and its counterparts.
The statistics is important in providing governing information regarding the municipalities economical activities to politicians, state authorities and to the municipalities.
External users are e.g. municipalities and county municipalities, the Ministry of Finance and the Ministry of Local Government and Regional Developement, in addition to research institutions, media and others.
No external users have access to statistics before they are released at 8 a.m. on ssb.no after at least three months’ advance notice in the release calendar. This is one of the most important principles in Statistics Norway for ensuring the equal treatment of users.
The figures for the municipalities property tax revenues are collected from the municipalities operating account, and the Statics of municipal accounts .
The statistics are collected pursuant to Act no. 83 of 22 June 2018 relating to municipalities and county authorities (The Local Government Act)
The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).
Not relevant.
The statistics comprises all the municipalities.
KOSTRA data for property tax are reported from all the municipalities.
Data is reported electronically to Statistics Norway by to methods. An online questionnaire containing the registration of the property taxes is submitted as well as a file extract from the municipalities accounting systems.
The deadline for reporting of both the questionnaire and file extract is 15th Feb.
Editing is defined here as checking, examining and amending data. There are different controls and revision systems designed for the submission of both the electronic questionnaire and file extract. Data from the questionnaire is controlled online and further checks is made once received. In case of any deviations, the file or questionnaire must be corrected by the respondents ( municipalities) before it is finally accepted and registered.
Calculations
If there are non-responsive municipalities, the figures for aggregated regions are estimated by imputing the figures reported last year from the non-responsive municipalities.
The data is published in basic figures. Basic figures are absolute figures.
Not relevant.
Employees of Statistics Norway have a duty of confidentiality.
Statistics Norway does not publish figures if there is a risk of the respondent’s contribution being identified. This means that, as a general rule, figures are not published if fewer than three units form the basis of a cell in a table or if the contribution of one or two respondents constitutes a very large part of the cell total.
Statistics Norway can make exceptions to the general rule if deemed necessary to meet the requirements of the EEA agreement, if the respondent is a public authority, if the respondent has consented to this, or when the information disclosed is openly accessible to the public.
More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.
There are 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, separated out of 1507 Ålesund municipality (1508 Ålesund from 2024 on).
Break in the time series between 2019 and 2020 due to major change in the organisation of municipalities. The number of municipalities are reduced from 422 in 2019 to 356 from 1.1.2020 on.
Break in the time series between 20018 and 20019. Break in time series between 2018 and 2019 due to change i definition of the category 'Mills and factories'.
The controlling of the published preliminary figures March 15th, are only done by electronic controls. These controls do not find all the errors and there can be errors in the published preliminary figures March 15th. When publishing edited figures June 15th, controls are made by both Statistics Norway and the municipalities themselves. The publication gives very detailed information, and the controls done by Statistics Norway do not cover all details, so errors can still occur.
Partial non-response occurs. The reporting of questionnaire 33 and municipality accounts is based on the principle of total counting, but there will always be considerable defections when Statistics Norway publishes preliminary figures March 15th. The audited figures published the 15th of June by KOSTRA, are figures controlled by the municipalities themselves and Statistics Norway.
Publication of audited figures 15th of June produce some defections but considerable less than publication of the preliminary figures. In the publication of 15th March the defection rate can be about 30 per cent, but in June the defection rate is normally less than 2 per cent.
The audited figures concerning property tax accounts for 2023 comprises of all the 356 municipalities. The audited figures concerning the other property tax related figures for 2024 comprises of all 357 municipalities in the country.
In the period 2020-2023, the statistics will not be complete. This because of transitional arrangements to harmonize the property tax for municipalities which merger into a new, bigger municipality.
A revision is a planned change to figures that have already been published, for example when releasing final figures as a follow-up to published preliminary figures. See also Statistics Norway’s principles for revisions.
Preliminary figures publication is 15. March in KOSTRA . Audited figures publication is 15. Juni in KOSTRA.
