Rate

The stamp duty is 2.5 percent of the property's sale value at the time of registration.

Exemptions from stamp duty

There are certain exemptions from the obligation to pay stamp duty. For example, exemptions apply to:

• transfer of ownership of real estate between spouses
• transfer of real estate to a spouse during the division of joint property upon separation or divorce
• transfer of a shared home between cohabitants upon the breakdown of cohabitation
• inheritance in accordance with the rules of the Inheritance Act

The Norwegian Mapping Authority collects the stamp duty

The Norwegian Mapping Authority is responsible for collecting the stamp duty.

• The Norwegian Mapping Authority handles questions about the stamp duty in the first instance and makes all decisions in cases regarding liability and the basis for the stamp duty.
• You can appeal the Norwegian Mapping Authority's decisions on liability and the basis for stamp duty to the Directorate of Taxes.
• The tax office is the first instance for processing applications for exemption from the obligation to pay the stamp duty. You can appeal these decisions to the Directorate of Taxes.

At the Norwegian Mapping Authority, you can read more about the stamp duty in Norwegian, or you read more about the transfer of property in English.