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Obligasjoner

Du må skatte av gevinst og renteinntekter på obligasjoner. Hvis du har solgt obligasjoner med tap, kan du få fradrag for tapet.

Does this apply to me?

This applies to you if you own or have sold bonds.

A bond is a promissory note showing that you have lent money to a government organisation, a bank, or a company. A bond is a type of promissory note that can be bought and sold. The buyer of a bond becomes the lender, and the borrower pays interest to you for the period that they borrow your money (also called the term). The value of the bond can rise and fall.

Rates and key figures

You must pay 22 percent tax on gains and interest income from bonds.

What you need to do

If you own bonds

If you own bonds, you enter the capital value and interest income of the bonds in your tax return.

If you have sold bonds

If you have sold bonds at a loss, you can claim a deduction for the loss. If you earn money when selling bonds, the gain is taxable. You must enter the loss and gain in the tax return for the income year you sold the bond. The gain is entered as income.

Pre-filled

If the information is pre-filled in your tax return, you must check the information and, if necessary, update if it’s not correct.

Supporting documents

You do not need to send us any supporting documents, but you must be able to provide them if we ask for them.