Sale of surplus power from your own home or holiday home

If you sell surplus power from your solar power system, or other renewable energy, connected to your own home or holiday home, you must state this in your tax return.

Read on to learn what you need to do.

New rules for the 2025 income year

From and including the 2025 income year, electricity suppliers have an obligation to report information about private electricity customers’ income from the sale and transfer of electricity from renewable energy production systems in your own home and holiday home.

Does this apply to me?

This applies when you have a solar power system or another form of renewable energy production that you use for your own home or holiday home, and that sells or transfers surplus power.

Income from surplus power

  • The income is tax free up to NOK 15,000 per year per home.
  • If the income exceeds NOK 15,000 per year per home, 85 percent of the income is considered taxable income. Generally, the income will be taxed as capital income at the rate of 22 percent.
  • You cannot deduct costs related to the operation or investment in the solar power system.

This does not apply to:

  • residential properties and holiday homes you own, but do not use
  • you if you rent a home with a solar power system or other renewable energy, and you receive payment for the sale of surplus power
  • commuter accommodation

If the system is meant to produce electricity for sale or for use in an enterprise, these rules do not apply.

What you need to do

You must log in and enter gross income from the sale of surplus power from your own home or holiday home. 

The gross income is the total amount you earn selling electricity to the electricity supplier in the year. The taxable amount, that you must pay tax on, will be calculated automatically when you enter the amounts.

Income from surplus power

  • The income is tax free up to NOK 15,000 per year per home.
  • If the income exceeds NOK 15,000 per year per home, 85 percent of the income is considered taxable income. Generally, the income will be taxed as capital income at the rate of 22 percent.
  • You cannot deduct costs related to the operation or investment in the solar power system.

Specific information for

If you have an agreement to store electricity in a “solar bank” or similar, the income is calculated when the value of the electricity is determined.

Example:
If you transfer 1,000 kWh to the “solar bank” in June and the payment from the electricity supplier is not determined at that time, no taxable income is calculated at the time of transfer. Taxable income is only calculated when you withdraw electricity from the “solar bank” and get it valued, for example, in the form of a deduction on your invoice for January in the next year.