demand
40.6 million commercial overnight stays
National record for 2025.
Period: 2025
GATAVIA GLOBAL · Gatavia Norway
Short-term rentals in Norway
This section explains how short-term rental operates in Norway and how to correctly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the form of exploitation, and the applicable rules.
✓ Information reviewed: 08/25/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Norway without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of exploitation, and the rules that apply to the case. The specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but they do not equate to occupancy, average price, or profitability of a property.
Tourism market in Norway
Data, context and key indicators for the tourism market.
demand
14.2 million foreign nights
14.2 million foreign nights Data: 14.2 million Scope: Norway Period: 2025 Interpretation: Strong demand but sensitive to flights, FX, and events.
Period: 2025
demand
26.4 million domestic nights
Very deep domestic market.
Period: 2025
supply
28 million hotel nights
The hotel dominates the commercial offer.
Period: 2025
supply
Camping nights 2025
Camping nights 2025 Value: 8.4 million Reference year: 2025 Scope: Norway Interpretation: Outdoor demand.
Period: 2025
demand
Nights June 2026
Nights June 2026 Value: 4,865,349 nights Reference year: 2026 Scope: Norway Interpretation: Total monthly.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
Eierseksjon: general limit 90 days
General maximum 90 days/year for periods ≤30 days.
Eierseksjon: general limit 90 days Application: Short-term rental of the entire dwelling in a residential unit Verified rule: General maximum 90 days/year for periods ≤30 days. Conditions: The statutes may set the limit within the legal range of 60 to 120 days. Exceptions: Possible exceptions for complexes intended exclusively for vacation housing require legal verification. Timing: Annually, according to the applicable calculation rule. Legal reference: eierseksjonsloven §24
national
Statutes may set 60-120 days
The community may adjust the limit within the legal range.
Statutes may set 60-120 days Application: Residential eierseksjon Verified rule: The community may adjust the limit within the legal range. Conditions: The adjustment between 60 and 120 days can only be made within the legal mechanism provided. Timing: Before buying and subsequently each year Legal reference: eierseksjonsloven §24
national
Borettslag: 30 days for the complete residence of the resident owner
The specific route allows for up to 30 days/year of short-term rental of the entire dwelling when the owner lives there.
Borettslag: 30 days for the complete residence of the resident owner Application: Cooperative housing occupied by the owner Verified rule: The specific route allows for up to 30 days/year of short-term rental of the entire dwelling when the owner lives there. Conditions: The owner occupancy conditions must be met. Exceptions: Partial rental while the owner resides in the dwelling follows a different regime. Moment: Annual Legal reference: burettslagslova §5-4
municipal
Change of use due to short-term exploitation
The operation may require a change of use procedure even if property caps are respected.
Change of use due to short-term exploitation Application: Residential property used intensively for short stays Verified rule: The operation may require a change of use procedure even if property caps are respected. Conditions: A material change regarding residential use requires assessment of its urban fit. Exceptions: The duration of each stay alone does not constitute a guarantee of urban compatibility. Moment: Before a significant operational change Legal reference: Planning and Building Act + KDD 2026 guide
national
Stays >30 days do not constitute urban protection
Contractual duration alone does not determine use.
Stays >30 days do not constitute urban protection Application: Repeated or commercial accommodation Verified rule: Contractual duration alone does not determine use. Conditions: The actual and overall use of the property must be considered. Exceptions: Ordinary residential leasing retains its nature when the facts confirm it. Moment: Continuously Legal reference: KDD guide 24-03-2026
municipal
Visitor contribution 3%: future municipal, not national 2026
The law is in effect but municipal charging starts at the earliest in 2027 after local adoption.
Visitor contribution 3%: future municipal, not national 2026 Severity: High Summary: The law is in effect but municipal charging starts at the earliest in 2027 after local adoption. Impact: Avoids pricing errors and tax obligations. Recommended action: Maintain alert for future application and monitor adoption by each municipality. Effective date: 2026-07-01
mixed
Foreign purchase: no general urban prohibition, but case-by-case grant
Foreign purchase: no general urban prohibition, but case-by-case grant Application: Foreign buyer Conditions: Check the status of the grant or authorization before registration. Exceptions: Depends on the specific characteristics of the property. legal exemptions and requirements established. Moment: Before registration Legal reference: Concession Act / Kartverket process
Short-term rental taxation
Taxation
Ordinary income tax 22%
22
Taxation
Short-term rental of own dwelling: NOK15,000 exempt
0
Taxation
85% of the excess over NOK15,000 enters the base
22
Taxation
VAT accommodation 12%
12
Taxation
VAT threshold NOK50,000
12
Taxation
Alquiler residencial ordinario exento de VAT
0
Taxation
Document duty 2,5%
2.5
Regulatory and market evolution
01/01/2027
Visitor contribution 3%: future municipal, not national 2026
The law is in effect but municipal charging starts at the earliest in 2027 after local adoption.
07/01/2026
Visitor contribution 3%: future municipal, not national 2026
The law is in effect but municipal charging starts at the earliest in 2027 after local adoption.
06/20/2025
Visitor contribution 3%: future municipal, not national 2026
The law is in effect but municipal charging starts at the earliest in 2027 after local adoption.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Norway
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
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07
Managers
Compliance, representation, reporting and professional management for third parties.
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08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
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This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Brønnøysundregistrene
Registering a sole proprietorshipBrønnøysundregistrene
Register a new business or update informationDirektoratet for samfunnssikkerhet og beredskap
Fire safety in rented housingDirektoratet for samfunnssikkerhet og beredskap
Fire safety in cabinsKartverket
KartverketKartverket
Transfer of propertyKommunal- og distriktsdepartementet
Guidelines on short-term rentalKommunal- og distriktsdepartementet
Guidelines on short-term rental - PDFLovdata
Act on Visitor ContributionsLovdata
The Ownership Sections ActLovdata
BurettslagslovaRegjeringen
RegjeringenRegjeringen
RegjeringenRegjeringen
Visitor contributionRegjeringen / KDD
Regjeringen / KDDSkatteetaten
Tax value of housingSkatteetaten
Document taxSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenSkatteetaten
SkatteetatenStatistics Norway (SSB)
Record number of guest nights in 2025Statistics Norway (SSB)
Accommodation statisticsStatistics Norway (SSB)
Table 13100 - private cabins/houses/apartments/roomsPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.