After purchase: insurance, owning together and selling in Norway
Tax-free sale, cohabitation agreements and what to do when a defect appears.
Applies to: Norway. Reviewed 2026-09-25.
Key takeaways
- The gain is tax-free if you owned the home for at least a year and lived there for at least twelve of the last 24 months.
- Otherwise the gain is taxed as ordinary income at 22 per cent.
- Cohabiting partners should write a cohabitation agreement and a will; cohabitants have limited inheritance rights.
Selling
A gain on selling your own home is tax-free when you have owned it for more than a year and used it as your own home for at least twelve of the 24 months before the sale. A taxable gain is included in ordinary income.
- The seller has the agent prepare the condition report and sales prospectus.
- The seller remains liable for defects under the Act after the sale.
Owning together
Married couples have rules on dividing property and inheritance. Cohabitants have limited rights and therefore often write a cohabitation agreement on ownership shares and a will protecting the surviving partner.
Questions to ask
- How do we split equity and loans if we contribute different amounts?
Red flags
- You sell before the twelve-month requirement is met without working out the tax.
Sources
- Selling a home (Skatteetaten)
- The Sale of Real Property Act (Lovdata)