How to enter in your tax return – letting part of your home
Here we describe how to enter rental income/deductions related to the letting in the tax return for letting of your home on condition that the letting period last at least 30 days.
About tax rules for short-term letting (letting for less than 30 days).
Letting less than half of your home, calculated according to rental value
The rental income will be tax-free. You don't enter the income in your tax return, nor can you deduct costs incurred in connection with the letting.
Letting all or most of your home for up to NOK 20,000 per year.
The rental income is tax-free. You don't enter the income in your tax return, nor can you deduct costs incurred in connection with the letting.
Letting all or most of your home for more than NOK 20,000 per year.
The rental income will be tax liable from the first krone. Rental income and associated allowances must be entered in the tax return.
You do not need to send us supporting documents now, but you must be able to provide them if asked.