Example
A primary home with a NOK 10 million market value has an estimated wealth value of NOK 2.5 million under the 2026 primary-home rule, before debt and the personal allowance.
How the estimate works
The estimate applies 2026 valuation rules and the maximum municipal rate unless you enter a lower rate. Debt is allocated by full asset values before discounts; debt assigned to discounted shares or business assets is reduced by the same discount. Property valuations, eligibility and personal tax facts can change the official result.
Frequently asked questions
What is the 2026 wealth-tax allowance?
The standard threshold is NOK 1.9 million for one person and NOK 3.8 million for spouses or qualifying partners assessed jointly.
How is my primary home valued?
For 2026, the estimated wealth value is 25% of market value up to NOK 14 million, plus 70% of the amount above NOK 14 million.
Does this apply a discount to a secondary home?
No. The 2026 table gives secondary homes a 0% valuation discount. It uses the entered market value as the estimate; official assessed values can differ.
Why does deductible debt change when I own shares or business assets?
Norwegian rules allocate debt proportionally by full asset values. The portion assigned to assets with valuation discounts is reduced by the same discount rate.
Is the municipal rate always 0.35%?
No. 0.35% is the 2026 maximum used by default. A municipality may set a lower rate, which you can enter.
Does the calculator cover every asset or tax case?
No. It estimates homes, shares, selected eligible business assets, cash and total debt. Foreign assets, pensions, complex ownership, exemptions and other special rules may change your assessment.
Limits and accuracy
Use realistic values. The tool explains assumptions and does not replace professional, official or safety advice where that applies.