KOSTRA retires art 876, adds arts 867-869 for 2027

Municipalities, county municipalities and their finance staff must use a revised KOSTRA chart of accounts for reporting year 2027LovdataLovdata. Amendment regulation FOR-2026-10-27-2154Lovdata, adopted by Kommunal- og distriktsdepartementetLovdata on 27 October 2026Lovdata and announced the same day, changes annexes 1 and 2 of the KOSTRA regulationLovdata (forskrift 18. oktober 2019 nr. 1412). The changes enter into force on 1 January 2027Lovdata and apply to the 2027 reporting yearLovdata.

In annex 1, the single art 876 Eiendomsskatt kraftnett og næringseiendom m.m. is removedLovdata and replaced by three separate artsLovdata: 867 Eiendomsskatt næringseiendom m.m.Lovdata, 868 Eiendomsskatt kraftnettLovdata and 869 Eiendomsskatt oppdrettsanlegg i sjøLovdata. Revenue that was previously booked on one account must therefore be distributed across the three new accounts from 2027Lovdata: tax on commercial and other non-residential property, tax on power grids, and tax on sea-based aquaculture facilities each get their own artLovdata.

In annex 2, function 392 Tilskudd til tros- og livssynsamfunn is removedLovdata and a new function 842 Lokale skatter is addedLovdata. Two child-welfare functions are renamedLovdata so that the placement criterion decides the accountLovdata: 251 becomes Hjelpetiltak når barn og unge ikke har opphold i fosterhjem, botiltak eller institusjon som barnevernstiltakLovdata, covering measures where the child or young person has no stay in a foster home, housing measure or institution, while 252 becomes Barnevernstiltak for barn og unge med opphold i fosterhjem, botiltak eller institusjonLovdata, covering measures where such a stay applies.

The renames leave the numbers 251 and 252 in place; from 2027 the wording of each function itself states whether out-of-home placement is part of the measure.

Under the KOSTRA regulation, operating, investment and balance-sheet accounts are reported with income, expenditure, allocations and their use distributed across the artskonti in annex 1 and the funksjonskonti in annexes 2 and 3, and the accounts must be reported no later than 22 February of the year following the reporting year. The legal basis for the amendment is kommuneloven § 16-1 and IKS-loven § 42.