Example
For a NOK 1,000,000 property and a transferred ownership share of 50%, the taxable value is NOK 500,000. At 2.5%, property transfer tax is NOK 12,500, plus the registration fee.
How the estimate works
For a taxable transfer of registered real estate, the 2026 property transfer tax is 2.5% of the market value of the ownership share transferred, with a NOK 250 minimum. A housing-cooperative unit is exempt from this tax. Registration fees are separate and charged for each registered document. The estimate does not decide whether a person or transfer qualifies for a legal exemption.
Common questions
Is a Norwegian housing-cooperative unit subject to property transfer tax?
No. Kartverket states that transfers of housing-cooperative units are exempt from property transfer tax. A separate registration fee still applies.
Can I use the purchase price as the taxable value?
Not always. Kartverket generally bases the duty on the property’s market value at registration. A low purchase price, gift or advance inheritance may still require market value.
Does this tell me whether I qualify for an exemption?
No. Some transfers may qualify, including certain transfers between spouses, statutory inheritance shares and specific cohabitant situations. Eligibility depends on the facts and documentation. Read Kartverket’s rules and include the required legal basis and documents with the registration.
Does the estimate include every cost?
No. It separates property transfer tax from the entered registration fee. It does not include legal help, broker charges, loan registration, municipal fees or other transaction costs.
Scope and limits
Norway only · rates shown for 2026 · local estimate, not legal or tax advice. The calculation uses the entered market value multiplied by the acquired share. This may not match the legally assessed basis in unusual transfers. It applies the standard 2.5% rate and NOK 250 minimum for taxable real estate, and assumes an exemption only when you confirm that its legal basis applies. The registration fee is editable and shown separately. Check the official fee schedule and exemption rules before registering.