Norway – Property Letting

How does the property letting process work in Norway?

Norwegian tenancy legislation is structured to foster a fair and balanced dynamic between landlords and tenants. The Tenancy Act (Husleieloven) serves as the primary legal instrument, setting out detailed rules that govern virtually every stage of the rental relationship. From locating a suitable tenant to executing a lease, the process will feel broadly recognisable to experienced landlords, though Norway has a number of distinctive requirements that must be observed.

The overwhelming majority of landlords in Norway advertise available properties through Finn.no, the country’s principal classifieds and property platform, which functions as the default marketplace for residential rentals. More specialised platforms such as Hybel.no serve the student accommodation and room-rental segment. When screening prospective tenants, landlords typically ask for proof of income, employer references, and may conduct a credit check. Unlike certain European countries, Norway has no centralised national tenancy register that landlords are obliged to consult — the responsibility for background checks rests largely with individual landlords themselves.

All rental agreements must be set out in writing, and the terms of the Tenancy Act take precedence over any conflicting contractual provisions. This is a notable distinction from common-law systems — such as those operating in Ireland or parts of Australia — where verbal agreements can have legal standing. Under Norwegian law, no term in a contract can lawfully place a tenant in a worse position than that guaranteed by the Tenancy Act.

A properly drafted lease should specify the duration of the agreement, the rent payable and how it is to be paid, and any rules specific to the property. Many Norwegian leases also address matters such as responsibility for repairs, whether subletting is permitted, and any restrictions relating to pets.

Fixed-term tenancy agreements must run for a minimum of three years. Where the property concerned is a loft or basement unit in a house or semi-detached dwelling in which the landlord also resides, the minimum period may be reduced to one year. Should a tenancy continue for longer than three months after the end of an agreed fixed term without the landlord requesting in writing that the tenant vacate, the agreement automatically converts into an indefinite-term tenancy.

Every dwelling offered for rent or sale in Norway must be accompanied by an energy performance certificate. Landlords are expected to obtain this document before bringing the property to market and to provide the tenant with a copy at the point of signing the lease.

What types of rental arrangements are available in Norway — long-term, short-term, and holiday lets?

The Norwegian rental market falls broadly into two categories: long-term residential tenancies governed by the Tenancy Act, and short-term or holiday lettings, which operate under a separate set of tax rules and regulatory conditions. Identifying which category applies to your letting arrangement is essential, as the two are governed very differently.

Long-term letting is the predominant model and is fully subject to the Tenancy Act. It entails leases of at least three years for professional landlords and provides the most extensive tenant protections. This model is standard for landlords who let an entire property that they themselves do not occupy.

Short-term letting — typically rentals of fewer than 30 consecutive days — has expanded considerably through platforms such as Airbnb and Booking.com. In Norway, this type of arrangement is commonly referred to as “korttidsutleie.” On international booking platforms, such properties may be listed as vacation rentals, holiday lets, or tourist accommodation.

Recent legislative changes have restricted short-term rentals in self-owned apartments within sectioned housing (jointly owned apartment buildings) to a maximum of 90 days annually. This is a significant constraint for landlords in apartment complexes who are considering an Airbnb-style letting model. Landlords should also examine the rules of their specific housing association (borettslag or sameie), as further restrictions may be imposed at the building level beyond what national legislation requires.

With respect to short-term letting of holiday homes and residential properties that are neither occupied nor used by the owner, the applicable tax rules mirror those for conventional long-term letting. Letting of this kind — for instance via Airbnb — is taxed under the same framework as long-term rental income.

Landlords who let out a portion of their own primary residence on a long-term basis (periods of 30 days or more) may benefit from a favourable tax exemption — this is addressed in the taxation section below. Airbnb submits host earnings data to the Norwegian Tax Administration on an annual basis, with the reporting deadline set at 1 February for the preceding calendar year. Landlords using such platforms should therefore be aware that their income is automatically disclosed to Skatteetaten (the Norwegian Tax Administration).

What rental income can landlords expect in Norway, and how are rates set?

Norway operates a liberalised housing market — broadly comparable in approach to systems found in the United States or Australia. The law does not set rental rates, but it does require that rent be reasonable and reflective of the market value of the property. There are no rent-pressure zones or national caps on rents for new tenancies, so landlords and tenants are generally at liberty to agree a market rate at the outset of a letting.

Where no specific rent has been agreed upon, either the landlord or the tenant may demand a rent that corresponds to what is normally charged for comparable properties let under similar conditions. This “prevailing rent level” principle carries practical weight: even within a free market, either party can challenge an agreed rent if it deviates substantially from what equivalent properties in the area command.

Once a tenancy is in progress, rent adjustments are tightly governed. After a lease has been signed, a landlord may only increase the rent in line with the consumer price index (CPI). Such increases are permitted no more than once per year and may not occur within the first twelve months of the tenancy. The landlord must also give the tenant a minimum of one month’s written notice before any rent increase takes effect.

Where a rental agreement has been running for more than two and a half years, the landlord may additionally seek a rent adjustment to align with prevailing market prices — but only if the market rate has risen beyond what the tenant currently pays. Any such adjustment is limited to the “prevailing rent level,” determined by comparing the property with equivalent dwellings of a similar size and standard in the same location.

Rental prices differ markedly by geography. Oslo, Bergen, and Stavanger consistently attract the highest rents, while properties in rural areas are substantially more affordable. For up-to-date market data, landlords should refer to Finn.no and Statistics Norway (SSB), which publishes housing market statistics. The Rent Disputes Tribunal (Husleietvistutvalget) is also a useful reference point for benchmarking prevailing rent levels.

Do landlords need to provide a furnished or unfurnished property in Norway?

Norwegian law places no obligation on landlords to let a property either furnished or unfurnished — the decision is entirely a matter for the parties to agree between themselves, and both approaches are widespread. Whatever arrangement is settled upon should be clearly recorded in the tenancy agreement.

In practice, furnished lets are more prevalent in the short-term and city-centre rental markets — particularly in Oslo and Bergen — where they appeal to relocating professionals, students, and tenants planning shorter stays. Unfurnished lets are the norm for longer-term, more settled occupancies. There is no statutory minimum furnishing standard for residential rentals, but the landlord must make the property available at the agreed time in a habitable state: clean, in proper working order, and accurately reflecting the description given in the lease.

Where the premises are found to have defects or fall short of the agreed condition, the tenant is entitled to request remediation or a reduction in rent. This means that where a landlord has advertised specific appliances or furnishings as part of the letting, these must be present and in working order when the tenancy begins — failing which, a rent reduction may be warranted.

Whether a property is let furnished or unfurnished does not create a distinct rental category or alter the tax treatment of the letting. Landlords of furnished properties should nonetheless maintain a detailed inventory, as the deposit may lawfully be applied to cover damage to or loss of furnished items beyond what constitutes fair wear and tear.

Do you need a licence or registration to let a property in Norway?

Norway does not operate a general national landlord licensing scheme or mandatory registration system for standard long-term residential lettings. While the Tenancy Act establishes a carefully balanced legal framework for landlords and tenants alike, it does not erect a licensing threshold that private landlords must clear before they can let. This distinguishes Norway from countries such as Scotland or Ireland, where registration with a national body is a statutory precondition for letting residential property.

That said, there are several registration-related obligations that all landlords — including those based outside Norway — must be aware of:

• Tax registration: Earning rental income from property situated in Norway gives rise to a Norwegian tax liability. Accordingly, landlords are entitled to receive a Norwegian national identity number or D-number from the Norwegian Tax Authority, and must book an appointment with one of the tax districts to secure this.
• Energy performance certificate: Every dwelling offered for rent must be accompanied by a valid energy performance certificate, obtainable through Enova, the Norwegian energy agency.
• Short-term letting in apartment buildings: Where the property forms part of a borettslag (housing cooperative) or sameie (jointly owned building), landlords must comply with that association’s internal rules, which may require notification to the board or impose tighter short-term letting restrictions than national legislation provides.
• Municipal regulations: Certain municipalities may have their own requirements for tourist accommodation or short-term rental properties. Landlords should contact their local municipality (kommune) to establish whether any local licensing or registration obligations apply to their specific circumstances.

Where the volume and nature of letting activity is sufficient to be classified as a commercial business (see the taxation section), additional obligations relating to business registration may come into play. Current guidance on the threshold between individual letting and business activity is available from Skatteetaten (the Norwegian Tax Administration).

How do you obtain a landlord licence or register as a landlord in Norway?

Given that no formal landlord licence exists in Norway for standard residential letting, the process of “registering” as a landlord is principally a matter of meeting tax and legal compliance requirements. The steps below set out the key actions a new landlord — particularly one based abroad — should take before and after beginning to let a property.

1. Obtain a Norwegian identification number. Non-resident landlords receiving rental income from Norwegian property must obtain either a D-number (a temporary identification number for non-residents) or a national identity number (fødselsnummer). This registration is obtainable from the Norwegian Tax Authority, and landlords must book an appointment at one of the 48 tax districts for this purpose. Visit Skatteetaten for current guidance and to arrange an appointment.
2. Obtain an energy performance certificate. All properties offered for rent in Norway must carry a valid energy performance certificate. This is generated through Enova.no via an online process that involves submitting details about the property and is generally completed within a few days. Check the official website for current fees, as these are subject to change.
3. Prepare a written tenancy agreement that complies with the law. The lease must be drawn up in writing. The Consumer Council of Norway (Forbrukerrådet) publishes a standard tenancy agreement template available to both landlords and tenants. Its use is strongly recommended, especially for landlords who are not familiar with the requirements of Norwegian tenancy law.
4. Open a dedicated deposit account. The security deposit must be placed in a separate account held in the tenant’s name, bearing a standard rate of interest, at a financial institution authorised to operate in Norway. Neither party may withdraw funds from this account unilaterally. The cost of establishing the account falls to the landlord.
5. Register rental income for Norwegian tax purposes. Rental income must be declared through a Norwegian tax return. Non-resident landlords file through Skatteetaten’s online portal. The standard deadline for individual tax returns is 30 April each year — verify the current year’s deadline on the official website.
6. Check housing association rules where relevant. If the property belongs to a borettslag or sameie, inform the board and confirm that letting is permitted under the association’s rules. Some associations require formal approval before a letting can proceed.
7. Notify your mortgage lender if applicable. Where the property is subject to a mortgage, check with the lender before proceeding — certain mortgage agreements require the lender to be notified or to give consent before the property can be let out.

What are the rules around deposits in Norway?

The rules governing security deposits in Norway are set out in the Tenancy Act and afford clear protections to both landlords and tenants. The legislation specifies the maximum permissible amount, dictates how the deposit must be held, and establishes the procedure for its return — making the framework considerably more prescriptive than the arrangements found in many other European countries, where deposit protection rules vary widely.

Maximum amount: The parties may agree that the tenant lodges a security deposit as protection against unpaid rent, property damage, costs arising from eviction proceedings, and other liabilities under the tenancy agreement — but this amount may not exceed six months’ rent. In practice, landlords commonly request a deposit of three months’ rent.

How the deposit is held: The deposit must be placed in a dedicated account registered in the tenant’s name, earning a standard rate of interest, held at a financial institution authorised to provide such services in Norway. Neither party is able to withdraw funds from the account independently. This constitutes a mandatory form of deposit protection — comparable in its underlying purpose to deposit protection schemes operating in the United Kingdom and Ireland, though in Norway the mechanism is a dedicated joint bank account rather than a government-backed third-party scheme.

Interest: The tenant has the right to claim payment of any interest accumulated on the deposited funds. The interest accrues to the tenant, not the landlord.

Returning the deposit: The legislation requires that security deposits be maintained in a separate account and returned to the tenant within a reasonable period after the end of the tenancy, provided no outstanding matters remain. The deposit is available to meet legitimate claims for damage or unpaid rent, and must be refunded in full where the tenant has met all payment obligations and vacated the property without causing damage beyond normal wear and tear.

Disputes over deposits: Where there is a disagreement about proposed deductions, either party may refer the matter to the Rent Disputes Tribunal (Husleietvistutvalget), which operates in Norway’s largest cities and offers free dispute resolution. In areas outside the Tribunal’s geographic remit, disputes are referred to the Conciliation Court (Forliksrådet).

Who is responsible for maintenance and repairs in Norway?

A clear understanding of who bears responsibility for upkeep and repairs is one of the most important aspects of any rental arrangement. In Norway, landlords carry the primary responsibility for ensuring that the property remains safe and fit for habitation, covering matters such as plumbing failures, electrical defects, and structural issues.

Under the Tenancy Act, Norwegian landlords have specific statutory duties aimed at protecting tenants and maintaining rental properties to an acceptable standard. Central among these is the obligation to provide a safe and habitable living environment — landlords must ensure their properties conform to health and safety requirements and must respond promptly to problems such as mould, structural deterioration, or inadequate heating systems.

Tenants, however, are not without their own obligations in this regard. They are expected to report maintenance problems to the landlord without undue delay and to take reasonable care of the property throughout the tenancy. Day-to-day minor upkeep — such as replacing light bulbs, keeping drains unblocked, and maintaining general cleanliness — is ordinarily the tenant’s responsibility.

At the end of the tenancy, the property must be handed back in good order, making allowance for normal wear and tear, but need not be restored to its exact original condition. This is a meaningful protection for tenants: landlords are not entitled to charge for cosmetic deterioration that is the natural consequence of ordinary, reasonable use of the property over time.

Section 5-3 of the Tenancy Act states that, unless otherwise agreed, the Act’s provisions on maintenance obligations apply as defaults. This means the parties may tailor these responsibilities in their written lease — provided the overall effect does not leave the tenant worse off than the statutory baseline permits.

Norway’s approach is broadly in keeping with civil-law tenancy frameworks found across northern Europe — for instance in Germany or the Netherlands — where landlords bear primary responsibility for the structural fabric and mechanical systems of the property, while tenants attend to routine day-to-day maintenance. This differs from certain common-law systems where the division of maintenance responsibility is less precisely defined by legislation.

How are letting agents used in Norway, and what do they charge?

Property management companies and letting agents (eiendomsmeglere) are widely employed in Norway, particularly in urban centres and among landlords who are not locally resident. They can assume responsibility for everything from advertising and tenant selection through to ongoing management, rent collection, and coordination of repairs. For expat and non-resident landlords, retaining a local agent is frequently not merely convenient but practically essential.

Typical services provided by Norwegian letting agents include:

• Property marketing and advertising (principally through Finn.no)
• Arranging viewings and conducting tenant reference checks
• Drafting and completing the tenancy agreement
• Receiving the security deposit and establishing the deposit account
• Ongoing rent collection
• Property inspections and coordination of maintenance works
• Managing tenant communications and providing support in disputes

Unlike the situation in the United Kingdom, where letting agent fees charged to tenants in residential tenancies were prohibited from 2019 onwards, there is no equivalent national ban in Norway governing which party bears agent fees. In practice, however, it is standard for fees to be paid by the landlord, and charges levied on tenants are uncommon in standard residential lettings.

Letting agent fees on the landlord side are not nationally regulated in Norway, and rates vary by firm and the level of service provided. For a tenant-find-only service, a one-off fee broadly equivalent to one month’s rent is a commonly cited benchmark, though this varies between providers. For comprehensive property management on an ongoing basis, monthly fees are typically expressed as a percentage of the monthly rent. As of 2025, landlords are advised to obtain detailed, itemised quotes from several local agents and to verify prevailing market rates, as fees can differ considerably between firms and between cities.

The Consumer Council of Norway (Forbrukerrådet) offers guidance on consumer rights in property matters and may be a helpful point of reference for landlords with concerns about agent conduct or practices.

What taxes apply to rental income in Norway?

Whether rental income attracts a tax liability depends on the nature of the property being let. As a general rule, landlords pay tax at 22 percent on any net profit from rental activity. The Norwegian Tax Administration (Skatteetaten) is the authoritative source for current rates and rules, and should always be consulted — especially by non-resident landlords, whose position can be particularly complex.

Resident landlords letting an entire property: Income generated by letting a dwelling or holiday property that the landlord neither occupies nor uses personally will generally be taxable from the first krone of profit. Net rental profit is taxed as capital income at 22 percent (as of 2024).

Resident landlords letting part of their own home: Owner-occupiers may be entitled to a valuable tax exemption when letting part of their primary residence. Where the area rented out is smaller than the area occupied by the landlord and the rental period is at least 30 days, the rental income is not subject to tax. This exemption provides a significant benefit to homeowners letting a spare room or ancillary unit within their own home.

Non-resident landlords: Landlords who are not resident in Norway and who are domiciled abroad are nevertheless liable for Norwegian tax on rental income derived from property located in Norway. Non-residents are taxed on Norwegian-source rental income in the same manner as Norwegian residents. Norway has concluded double taxation treaties with numerous countries, which may influence how such income is treated in the landlord’s country of domicile — specialist tax advice in both jurisdictions is strongly recommended.

Letting classified as a business activity: In certain circumstances, rental income may be assessed as business income, attracting tax at a rate of up to 50.6 percent (as of 2024). Whether a letting arrangement is treated as a business depends on an overall assessment that takes into account the scale, frequency, and duration of the activity, among other factors.

Deductible expenses: Where rental income is taxable, the landlord may deduct allowable expenses, and a loss may be claimed if expenditure exceeds income. Deductible costs for taxable lettings typically include maintenance and repair costs (to preserve the property at its existing standard), letting agent fees, insurance premiums, and mortgage interest. Work that represents an improvement or upgrade to a higher standard than previously existed is generally treated differently from routine maintenance. Expenses relating to short-term letting of the landlord’s own home or a holiday property used personally are not deductible.

Municipal property tax: Property tax is levied at municipal level at the discretion of each municipality. The rate can be up to 0.7%, or up to 0.4% for residential and vacation properties. Not every municipality applies this tax; landlords should enquire with their local kommune for the applicable rate.

All landlords should use the interactive tax guidance tool available at Skatteetaten.no and seek advice from a qualified local tax adviser, particularly during the first year of letting activity.

What are the rules around ending a tenancy or evicting a tenant in Norway?

Norway’s tenancy framework affords tenants substantial protection when it comes to the termination of a lease. In the case of an open-ended rental agreement, a landlord may only bring the tenancy to an end on specific legally recognised grounds. These include situations where the landlord or a close family member needs to take up residence in the property, where the building is scheduled for substantial renovation or demolition, or where the tenant has committed a serious breach of the agreement — for example by persistently failing to pay rent or causing significant damage to the property.

Any notice of termination must be delivered in writing and must clearly set out the reason for ending the tenancy. The standard notice period is three months, unless a different period has been specified in the contract. Tenants wishing to end an indefinite tenancy can generally do so on three months’ notice, unless the lease provides for a different arrangement.

If a tenant disputes the termination notice, they have the right to lodge a formal objection, after which the landlord must pursue the matter through the courts in order to proceed with removal. This makes Norwegian eviction proceedings notably more structured and protective of tenants than, for instance, the no-fault eviction route that was available in certain other jurisdictions until recently — such as Section 21 in England, which was abolished in 2025.

Where a tenant has committed a serious breach of the lease — such as repeated non-payment of rent — the landlord may initiate eviction proceedings. However, this process must go through the legal system; it is not lawful for a landlord to remove a tenant from the property by their own actions without a court order.

Eviction proceedings are administered by a public enforcement officer known as Namsmannen. The process involves warning the tenant, requesting their departure, and then carrying out eviction if they do not comply. The process typically takes between six and sixteen weeks, though the duration can vary depending on the caseload of the Execution and Enforcement Commissioner at the time.

For fixed-term tenancies, the lease simply expires on the agreed end date without any requirement for notice. Landlords should nonetheless be mindful that where a tenant continues to occupy the property after the fixed term without a formal written request to vacate, the tenancy may convert into an indefinite arrangement — bringing with it the stronger tenant protections that such agreements carry.

What should expat landlords know about managing property remotely in Norway?

Managing a Norwegian rental property from outside the country is entirely practicable, but it demands thorough preparation to ensure both legal compliance and effective day-to-day administration. Non-resident landlords face a distinct combination of logistical and regulatory considerations that differ from those encountered when letting property in one’s country of residence.

Power of attorney: Where a landlord is unable to be physically present in Norway for legal or practical purposes — such as executing contracts, engaging with tenants, or attending property inspections — granting a power of attorney (fullmakt) to a trusted individual or property management company in Norway is worth serious consideration. This authorises them to act on the landlord’s behalf across all property-related matters. A notarised power of attorney may be required for certain formal legal or banking transactions.

Property management companies: For landlords based outside Norway, engaging a reputable local property management company is strongly recommended. Such companies can oversee tenant relations, maintenance works, rent collection, and compliance with Norwegian legislation on the landlord’s behalf. Any management contract should unambiguously define the scope of the company’s authority, the fees payable, and their reporting obligations to the landlord.

Tax compliance for non-residents: Non-resident landlords domiciled outside Norway remain liable for Norwegian tax on rental income earned from property located in the country. Platforms such as Airbnb report host earnings directly to the Norwegian Tax Administration on an annual basis. Non-resident landlords should register with Skatteetaten, obtain a D-number, and submit a Norwegian tax return each year. Given Norway’s network of double taxation treaties with many countries, professional tax advice sought in both Norway and the landlord’s country of residence is strongly advisable to guard against double taxation of the same income.

Repatriation of rental income: Norway places no restrictions on transferring rental income to another country. Unlike some jurisdictions, Norway does not impose a withholding tax on rental income remitted to non-residents, though the income remains taxable in Norway at source. Landlords receiving income in Norwegian kroner (NOK) and converting it to another currency should factor in the practical costs of currency exchange and international bank transfers.

Insurance: While property insurance is not a statutory requirement, taking out a comprehensive policy is strongly advisable as a means of protecting your investment against events such as fire, water damage, or vandalism. It is important to ensure that the policy remains valid for a property that is being let, as some standard residential insurance policies are rendered void once a property is occupied by a tenant rather than the owner.

Keeping up to date: Norwegian rental legislation is subject to change. Non-resident landlords are encouraged to subscribe to updates from Skatteetaten and to monitor the Rent Disputes Tribunal website for any developments in legislation that affect landlord rights and duties.

Frequently asked questions

Can a non-resident own and let property in Norway?

Yes. Norwegian law imposes no restrictions on non-residents owning residential property in Norway or renting it out to tenants. Non-resident landlords are, however, obliged to register with the Norwegian Tax Administration (Skatteetaten), obtain a D-number, and pay Norwegian income tax on their rental profits — the standard rate as of 2024 is 22% on capital income. Always refer to the official Skatteetaten website for current rates and requirements.

Do I need a local agent to let my property in Norway?

There is no legal obligation to use a letting agent. However, for landlords not based in Norway, engaging a local property management company or agent is strongly advisable. They can administer tenant relations, maintenance, and legal compliance on your behalf. Ensure that any agent you appoint has a good reputation and that all fees are clearly agreed in advance.

How long must a tenancy agreement last in Norway?

For professional landlords — those not subletting their own home — a fixed-term tenancy agreement must run for a minimum of three years under the Tenancy Act. An exception permits a minimum period of one year where the landlord resides in the same building as the rental unit (for example, in a basement flat). Open-ended, indefinite tenancies have no minimum duration but require three months’ notice to terminate, as of 2025.

How much deposit can I charge a tenant in Norway?

Under the Tenancy Act, the deposit may not exceed six months’ rent. Three months’ rent is the most commonly requested amount in practice. The deposit must be held in a separate bank account in the tenant’s name — neither party may access it independently — and any interest earned on the funds belongs to the tenant. The deposit may be used to cover unpaid rent, damage beyond normal wear and tear, and cleaning costs at the end of the tenancy.

Can I increase the rent whenever I want?

No. Rent increases are subject to strict regulation. Once the tenancy has commenced, the landlord may only raise the rent in line with the consumer price index (CPI), no more than once per year, and not within the first twelve months of the tenancy. At least one month’s written notice must be provided before any increase takes effect. After two and a half years, a landlord may additionally seek a market-rate adjustment, but only up to the prevailing local rent level. Any increase that exceeds these limits is not legally enforceable (as of 2025).

Is short-term letting (such as Airbnb) allowed in Norway?

Short-term letting is permitted in Norway but is subject to significant restrictions. In self-owned apartments within sectioned housing (jointly owned apartment buildings), such lettings are capped at 90 days per year. Individual housing associations may impose even tighter limits. Short-term rental income is taxed in the same way as long-term letting income. Platforms such as Airbnb automatically report host earnings to the Norwegian Tax Administration. Landlords should always verify their building’s rules and consult the local municipality for any additional licensing requirements.

What happens if I want to evict a tenant in Norway?

Eviction in Norway must at all times follow a formal legal process. For indefinite tenancies, a landlord may only terminate the agreement on specified legal grounds. Notice must be served in writing, stating the reasons clearly. If the tenant lodges an objection, the landlord must obtain a court order before proceeding. The eviction process is administered by the enforcement officer (Namsmannen) and typically takes between six and sixteen weeks from the point at which formal proceedings are initiated.

Are there any taxes on the property itself, separate from rental income tax?

Certain Norwegian municipalities levy a local property tax (eiendomsskatt) at their own discretion. As of 2024–2025, this can be up to 0.7% of the property’s assessed value, or up to 0.4% for residential and vacation properties — though not all municipalities apply this tax. Landlords should check with their relevant local municipality (kommune) to establish whether property tax applies to their specific property. Wealth tax and capital gains tax on property disposals may also be relevant depending on individual circumstances; a Norwegian tax adviser should be consulted for tailored guidance.