Property tax
Updated: 16 June 2023
Next update: 18 March 2024
| 2022 | 20231 | Per cent | ||
|---|---|---|---|---|
| 2021 - 2022 | 2022 - 2023 | |||
| Municipalities with property tax | 322 | 322 | -0.3 | 0.0 |
| Municipalities with property tax on mills and factories | 48 | 47 | 9.1 | -2.1 |
| Municipalities with property tax on both mills and factories and areas built in | 0 | 0 | -100.0 | . |
| Municipalities with property tax in the municipalities as a whole | 235 | 229 | 0.9 | -2.6 |
| Property tax, total (NOK 1 000)2 | 16 093 963 | .. | 3.4 | .. |
| Property tax from commercial property (NOK 1 000)2 | 8 008 831 | .. | 1.0 | .. |
| Property tax from residential homes and holiday properties (NOK 1 000)2 | 8 085 132 | .. | 5.8 | .. |
| Property tax as a percentage of gross operating income2 | 2.9 | .. | 0.0 | .. |
| 1The figures for the last published year are preliminary between the publications in March and in June. | ||||
| 2Figures for property tax accounts are published the year after the other figures concerning property tax. | ||||
Selected tables and charts from this statistics
- Property tax. Extent, use and revenuesDownload table as ...Property tax. Extent, use and revenues1
2020 2021 2022 20232 Per cent 2020 - 2021 2021 - 2022 2022 - 2023 Municipalities with property tax 319 323 322 322 1.3 -0.3 0.0 Municipalities with property tax on mills and factories 52 44 48 47 -15.4 9.1 -2.1 Municipalities with property tax on both mills and factories and areas built in 2 1 0 0 -50.0 -100.0 . Municipalities with property tax on commercial property 20 28 21 27 40.0 -25.0 28.6 Municipalities with prop. tax on both com. prop. and areas in townish manner 4 3 4 4 -25.0 33.3 0.0 Property tax only in areas built in a townish manner 0 0 0 0 . . . Municipalities with property tax in the municipalities as a whole 229 233 235 229 1.7 0.9 -2.6 Property tax in the municipality as a whole, except commercial property 12 14 14 15 16.7 0.0 7.1 Average general tax rate (per thousand) 5.8 5.7 5.7 5.7 -1.7 0.0 0.0 Municipalities with a differentiated tax rate .. .. 182 186 .. .. 2.2 Municipalities with a basic deduction 77 75 73 78 -2.6 -2.7 6.8 Municipalities with a property tax exemption for new houses 99 99 99 97 0.0 0.0 -2.0 Municipalities with a property tax exemption for historical buildings 218 222 224 226 1.8 0.9 0.9 Municipalities with a property tax exemption for holiday properties 3 6 3 0 100.0 -50.0 -100.0 Municipalities using the alternative tax value method 86 104 111 111 20.9 6.7 0.0 Average property tax paid on a house measuring 120 square meters (NOK) 3 875 3 664 3 705 3 811 -5.4 1.1 2.9 Property tax, total (NOK 1 000)3 14 818 189 15 566 366 16 093 963 .. 5.0 3.4 .. Property tax from commercial property (NOK 1 000)3 7 594 308 7 927 268 8 008 831 .. 4.4 1.0 .. Property tax from residential homes and holiday properties (NOK 1 000)3 7 223 881 7 639 098 8 085 132 .. 5.7 5.8 .. Percentage of the property tax from other real estate3 51.2 50.9 49.8 .. -0.6 -2.2 .. Percentage of the property tax from residential homes and vacation properties3 48.8 49.1 50.2 .. 0.6 2.2 .. Property tax as a percentage of gross operating income3 3.0 2.9 2.9 .. -3.3 0.0 .. 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. 2The figures for the last published year are premliminary between the publications in March and in June. 3Figures for property tax accounts are published the year after the other figures. Explanation of symbolsDownload table as ...
More figures from this statistics
About the statistics
The statistics give an overview of property tax in the municipalities.
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.
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 2022 comprises of 355 of total 356 municipalities. The audited figures concerning the other property tax related figures for 2023 comprises of all the 356 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.
