Sekundærbolig

Sekundærbolig (secondary dwelling) is Skatteetaten's term for a home you own without living in it yourself: rental homes, commuter homes and any other home beyond your primærbolig (primary residence). Cabins and holiday homes do not count as sekundærbolig, they have their own category (fritidsbolig). The classification triggers three consequences at once: a higher taxable value, tax on rental income and tax on any gain on sale.

Under the Tax Act, section 4-10, the taxable value of a sekundærbolig is set at a high percentage of a standardised market value, against a low rate for a primærbolig. The specific rates are politically set and updated regularly by the Storting. You can find the current rates at Skatteetaten. The market value is calculated in the same way for primary and secondary homes (a standard rate per postcode and dwelling type, based on price statistics), but the percentage applied is considerably higher for a secondary home. The result is that a sekundærbolig worth 5 million kroner can have a taxable value several times higher than the same home would have had as a primærbolig. At a wealth tax rate of around 1%, the difference is real money every year.

Rental income from a sekundærbolig is taxable under the Tax Act, section 7-2 ("Utleieinntekt mv."), with deductions for maintenance, management costs, insurance, municipal charges, property tax and interest costs linked to the home. The tax rate is ordinary income tax (22% in 2026, but the rate changes). Depreciation of the building itself is not allowed for residential buildings let to private tenants, it applies only to commercial buildings. A loss from letting can be deducted from other ordinary income. The rules therefore differ markedly from letting part of a primærbolig, which is tax free for up to half of the home.

Selling a sekundærbolig triggers capital gains tax under the Tax Act, section 9-3. Where a primærbolig is tax free once the ownership and occupancy periods are met, a sekundærbolig is as a general rule taxable on the whole gain, calculated as the sale price minus the cost base (purchase price + documented improvements + transaction costs). A loss is deductible. The only way to make the gain tax free is to use the home as your primærbolig with the occupancy period met (at least one of the last two years), which requires moving with a change in the National Population Register and genuine use.

Practical pitfalls:

• Commuter home. A home at your place of work where you stay much of the week, but where you are not registered in the National Population Register, counts as a sekundærbolig. You do not get the primærbolig benefits even if you actually live there most of the time.
• Parents letting to a child. A home bought for a child during their studies is a sekundærbolig for the parents. Market rent must be calculated even if the actual rent is low or zero, under the Tax Act, section 13-1 on related parties, which gives Skatteetaten the authority to adjust the income to market level.
• Short-term letting. Airbnb activity beyond a certain scale and duration can be classified as a business, with a higher tax rate and VAT liability above 50,000 kroner in rental income.
• Service charges and joint debt. A share of the joint debt in a housing co-operative or a condominium ownership is deductible in the same way as a personal mortgage.

In Placepoint, ownership and building units are shown in the property panel, together with tenants registered through Brønnøysundregistrene on commercial units, so you can map letting activity across a portfolio. For investors who buy a sekundærbolig as an investment, yield, NOI and expected market value are key parameters to analyse together.

How it looks in Placepoint

In Placepoint you find this in the Property panel:

From Placepoint's glossary: Sekundærbolig

More information: Skatteetaten: Bolig og eiendom, Lovdata: the Tax Act, section 4-10, Lovdata: the Tax Act, section 7-2, Lovdata: the Tax Act, section 9-3

English: Secondary dwelling (vs primary residence, for Norwegian tax purposes).

Frequently asked questions

What is a sekundærbolig?

Any home you own without living in it yourself, beyond your primærbolig. Rental homes and commuter homes are typical examples. Cabins count as a fritidsbolig, not a sekundærbolig.

How much higher is the taxable value?

Considerably higher than for a primærbolig: a sekundærbolig is set at a high percentage of the standardised market value, while a primary residence is set at a low one. The current percentages are published by Skatteetaten.

Is rental income from a sekundærbolig taxable?

Yes, under the Tax Act, section 7-2. You can deduct maintenance, insurance, municipal charges and interest costs. Depreciation of the building itself is not allowed for residential letting to private tenants.

Do I pay tax on a gain when selling a sekundærbolig?

Yes. The whole gain is taxable as ordinary income. A loss is deductible. Only by making the home your primærbolig with the occupancy period met can the gain become tax free.

How do I find letting activity in Placepoint?

The property panel shows ownership per matrikkelenhet, and building units with links to registered tenants through Brønnøysundregistrene (BRREG). For residential letting to private tenants, the information is more limited than for commercial leases.