Property tax

Updated: 15 June 2022

Next update: 16 March 2023

Municipalities with property tax
Municipalities with property tax

About the statistics

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

Property tax is a municipality tax that each individual municipality drafts in accordance to the property tax law of June 1975 no. 29 (eigedomsskattelova). According to the law, it is the municipal council that decides whether to impose property taxes in the municipality. According to the property tax law (eigedomsskattelova), 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 townish manner or in the municipality as a whole.

The difference between property taxes income from use of mills and factories and from other real estate is stated in the law on property taxes (only in Norwegian):

The property tax law §§ 11 to 13 regulates which tax rate the municipalities can use when drafting the property taxes. In principal it is the municipal council that decides the general tax rate for the different types of properties. An exemption from this principal must be stated in law and the general tax rate must also be given. The guidelines for imposing both the different tax rates and properties is regulated by the property tax law §12.

Property tax on a house shall give information on the property tax charge for a normal house in the municipality.

The operating account includes revenues and expenditures, and also includes repayment etc. Operational accounts are specified according to account category, function and type. Property tax is registered under the function 800, type 874 and 875 in operational accounts.

Statistics Norway has classified all the 356 municipalities (2022) into 17 categories, by number of inhabitants and economic external conditions. The classification of municipalities is described by Kringlebotten and Langørgen in Rapporter 2020/48 (only in Norwegian) by Statistics Norway.

The 11 county municipalities are categorised in 6 regional groups, where Oslo is a group on its own.

Name: Property tax

Topic: Public sector

16 March 2023

Division for Public Finance

Municipalities. Data is published for all the municipalities.

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.

Data for KOSTRA is saved in Oracle and in Linux.

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 the statistics and analyses before they are published and accessible simultaneously for all users on at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar.

Not relevant.

The Local government act by 22. of june 2018 no. 83.

Municipal accounts regulations (available only in Norwegian)

Forskrift av 18.oktober 2019 nr. 1412 om rapportering fra kommuner og fylkeskommuner.

Not relevant.

The statistics comprises all the municipalities. The municipalities have different characteristics in relation to their geographical structures and the number of inhabitants. More than half of the municipalities have less than 5 000 inhabitants, while only 16 municipalities have more than 50 000 inhabitants.

KOSTRA data for property tax are reported through file extracts from the municipal accounts and questionnaire 33: "Property tax in the municipalities".

Questionnaire 33 "Property tax in the municipalities" has been answered for the first time by the municipalities in 2008 (for accounting year 2007). In the questionnaire, the municipalities report on, among other things, whether they impose property tax, the general tax rate, basic tax deductions and property tax charged on a home equivalent to 120 square metres located in the city centre.

Comprises of 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.

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.

The data containing the accounting figures is controlled online before submission to Statistics Norway with the help of an online control program designed to counter check the file-extract for any deviations. In case of any deviations, the file must be corrected by the respondents (municipalities) before it is finally accepted and registered. Additional checks are further carried out internally in Statistics Norway. These are checks to ensure that there are figures for important activities which have been assigned to the municipalities by legislation. In addition the figures are checked against figures from the previous year and against the corresponding municipality groups.

If large or many deviations are found, the respondent is contacted and asked to submit a new corrected questionnaire and/or corrected accounting report. Data for the previous year is published as part of KOSTRA (Municipality-State-Reporting) the following year on March 15th as preliminary figures. In addition the municipalities and county municipalities have a deadline the 15th of April to report their improved figures for the publication of audited figures 15th of June.

The data is published in basic figures. Basic figures are absolute figures.

Not relevant.

Not relevant.

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.

Questionnaire 33 property tax in the municipalities has been reported for the first time by municipalities in 2008 (for accounting year 2007).

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 statistics is based on the principle of total counting.

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.

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.