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NorwaySkatteetaten

Home-value evidence must include the share of common assets

Skatteetaten expressly includes both common debt and common assets when documenting a home’s market value for a wealth-tax valuation reduction.

By Taxxa AI OyPublished 1 September 2026

Tax

Homeowners claiming a lower wealth-tax valuation on the basis of documented market value must include the home's share of both common debt and common assets at the time of saleSkatteetaten. Skatteetaten's guidance now expressly mentions common assets, or fellesformue, alongside the existing reference to common debt, or fellesgjeldSkatteetaten.

This clarification matters when the sale price is used to establish the market value of a home with shared finances. The instruction concerns the documented market value used in the valuation claim. Advisers should check that the evidence accounts for both components, rather than relying on a sale figure that omits them.

The guidance first directs owners to check the information underlying the calculated value: home type, construction year and primary-room area, together with classification as a primary or secondary home. Correcting those details causes the calculated market value and taxable wealth value to be recalculated. Where the details are correct but the result remains too high, the owner can enter a documented market value in the tax return.

Accepted evidence includes an appraisal by a qualified valuer, a valuation by an estate agent familiar with the area, or an observable sale price for the home or a sufficiently similar nearby property. A valuer or agent must have inspected the home inside and outside. Comparable properties must be similar in size, age, condition, layout, outlook, noise and light conditions; a general estimate for the neighbourhood is insufficient.

Evidence must be from after 1 January in the income year for which the reduction is claimed. For the 2025 return filed in 2026, the guidance therefore requires evidence from 2025 or later. A different historical rule applies to 2024 and earlier income years, when evidence must be from after 1 July of the relevant year. An already-filed return can be corrected and submitted again.

The governing guidance is Skatteetaten's “Formuesverdi av bolig”, particularly its requirements for valid documentation of market value.

Include the home’s share of common debt and common assets when supporting a claim based on documented market value.

Sources

Formuesverdi av bolig