Statistics Norway

Property tax statistics, municipalities

1 Property tax, extent, use and revenues. Numbers, per cent, per thousand, NOK 1 000
  2008 2009 2010 2011 Per cent change.
2008-2009
Per cent change.
2009-2010
Per cent change.
2010-2011
Extent and use              
Municipalities with property tax  291  299  309  316 2.7 3.3 2.3
Municipalities with property tax on mills and factories  146  133  129  116 -8.9 -3.0 -10.1
Municipalities with property tax on both mills and factories and areas build in a townish manner 66 54 35 25 -18.2 -35.2 -28.6
Municipalities with property tax on commercial property .. .. .. 7 .. .. ..
Municipalities with property tax on both commercial property and areas build in a townish manner .. .. .. 5 .. .. ..
Municipalities with property tax in the municipality as a whole 79  112  145  163 41.8 29.5 12.4
Average general tax rate in the municipalities with property tax. Per thousand 6.0 5.9 5.8 5.9 -1.3 -1.7 1.7
Municipalities with differentiated tax rate 25 40 55 65 60.0 37.5 18.2
Municipalities wtih a basic deduction 60 75 84 86 25.0 12.0 2.4
Municipalities with a property tax exemption for new houses 70 75 76 73 7.1 1.3 -3.9
Average property tax paid on a house measuring 120 square meters located close to the municipalitys's centre. NOK 2 179 2 336 2 579 2 703 7.2 10.4 4.8
Revenues              
Property tax in total. NOK thousand3 6 119 023       6 494 498       7 103 211       7 554 528 6.1 9.4 6.4
Property tax from other real estate. NOK thousand1 3 679 596 3 793 407 4 079 280 4 414 328 3.1 7.5 8.2
Property tax from residential homes and vacation properties. NOK thousand2 2 439 427 2 701 091 3 023 931 3 140 200 10.7 12.0 3.8
Percentage of the property tax from other real estate1 60.1 58.4 57.4 58.4 -2.9 -1.7 1.7
Percentage of the property tax from residential homes and vacation properties2 39.9 41.6 42.6 41.6 4.3 2.4 -2.4
Property tax as a percentage of gross operating income 2.3 2.3 2.4 2.4 0.0 2.7 -0.3
1  From the year 2009, the contents and name of type 874 has changed from property tax on mills and factories to property tax from other real estates. The contents now do not only consist of property taxes from mills and factories but also from office properties, service industries properties and other permanent properties. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.
2  From the year 2009, the contents and name of type 875 has changed from property taxes from other properties to property tax from residential and vacation homes. The contents of the type i.e. office properties, service industries properties and other permanent properties have been moved to the type 874, other real estates. The art 875 now consist of property taxes from both residential and vacation properties. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.
3  Several municipalities have not divided the property tax in 2008.

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