{"id":18364,"date":"2026-09-11T14:54:25","date_gmt":"2026-09-11T12:54:25","guid":{"rendered":"https:\/\/melo.no\/?p=18364"},"modified":"2026-09-11T14:54:25","modified_gmt":"2026-09-11T12:54:25","slug":"dokumentavgift-hva-er-det-nar-ma-du-betale-og-finnes-det-unntak","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/fast-eiendom\/dokumentavgift-hva-er-det-nar-ma-du-betale-og-finnes-det-unntak\/","title":{"rendered":"Stamp duty \u2013 what is it, when do you have to pay it, and are there any exemptions?"},"content":{"rendered":"<div id=\"fws_6aa69fe42cde0\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6aa69fe42d2ce\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1789130827123\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p style=\"font-weight: 400;\">When you purchase a home or other real property, it is easy to focus on the purchase price, financing and handover. Many buyers are therefore surprised to discover that there is also a significant additional cost in the form of stamp duty.<\/p>\n<p style=\"font-weight: 400;\">For many property buyers, stamp duty amounts to tens of thousands of Norwegian kroner, and it will normally have to be paid when the change of ownership is registered in the Land Registry. In this article, we explain what stamp duty is, how it is calculated, and which situations may qualify for an exemption.<\/p>\n<h2 style=\"font-weight: 400;\">What is stamp duty?<\/h2>\n<p style=\"font-weight: 400;\">Stamp duty is a tax payable to the Norwegian state when the transfer of title to real property is registered in the Land Registry. The tax is calculated when title to, among other things, the following is transferred:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>detached houses<\/li>\n<li>apartments<\/li>\n<li>holiday homes<\/li>\n<li>plots of land<\/li>\n<li>commercial property<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">It is the registration of the transfer of title that triggers the stamp duty \u2013 not the purchase agreement itself.<\/p>\n<h2 style=\"font-weight: 400;\">How much is stamp duty?<\/h2>\n<p style=\"font-weight: 400;\">The general rule is that stamp duty amounts to\u00a0<strong>2.5% of the property\u2019s market value<\/strong>\u00a0at the time the transfer of title is registered. This comes in addition to the Land Registry registration fee and other costs associated with the property purchase.<\/p>\n<p style=\"font-weight: 400;\">Example:<\/p>\n<p style=\"font-weight: 400;\">Market value: NOK 6,000,000<\/p>\n<p style=\"font-weight: 400;\">Stamp duty: NOK 6,000,000 \u00d7 2.5% = NOK 150,000<\/p>\n<p style=\"font-weight: 400;\">If only a share of a property is transferred, for example an undivided half share, the market value of the share being transferred is used as the basis for calculating the stamp duty.<\/p>\n<p style=\"font-weight: 400;\">Example:<\/p>\n<p style=\"font-weight: 400;\">Market value: NOK 6,000,000 \/ 2 = NOK 3,000,000<\/p>\n<p style=\"font-weight: 400;\">Stamp duty: NOK 3,000,000 \u00d7 2.5% = NOK 75,000<\/p>\n<h2 style=\"font-weight: 400;\">How Is the taxable basis determined?<\/h2>\n<p style=\"font-weight: 400;\">In an ordinary sale, the purchase price will normally be used as the basis for calculating the stamp duty, as it will generally correspond to the property\u2019s market value.<\/p>\n<p style=\"font-weight: 400;\">In some situations, however, there is no purchase price, for example in the case of:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>gifts<\/li>\n<li>transfers between family members<\/li>\n<li>certain corporate reorganisations<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">In such cases, the market value must be determined in another way. If the tax authorities consider the stated value to be too low, they may request supporting documentation or determine a higher taxable basis.<\/p>\n<h2 style=\"font-weight: 400;\">Who pays the stamp duty?<\/h2>\n<p style=\"font-weight: 400;\">The buyer, or the person to whom the property is transferred, is normally responsible for paying the stamp duty. However, the parties are generally free to agree on a different arrangement, for example that the seller will pay the stamp duty.<\/p>\n<p style=\"font-weight: 400;\">The invoice for the stamp duty is issued to the person registered as the submitter of the deed. In practice, this is therefore often handled by the real estate agent or lawyer as part of the settlement process.<\/p>\n<h2 style=\"font-weight: 400;\">When are you exempt from stamp duty?<\/h2>\n<p style=\"font-weight: 400;\">Although the general rule is that stamp duty must be paid, there are several important exemptions.<\/p>\n<h3 style=\"font-weight: 400;\">Transfers between spouses<\/h3>\n<p style=\"font-weight: 400;\">Transfers of real property between spouses are, as a general rule, exempt from stamp duty. This may be relevant in connection with:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>a marriage settlement agreement<\/li>\n<li>the transfer of an ownership interest<\/li>\n<li>other internal transfers between spouses<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\">Inheritance law<\/h3>\n<p style=\"font-weight: 400;\">Several exemptions apply when property is transferred as part of an ordinary inheritance settlement.<\/p>\n<p style=\"font-weight: 400;\">It is important to note, however, that\u00a0<strong>an advance on inheritance is generally not covered by the exemption<\/strong>, and may therefore trigger stamp duty.<\/p>\n<h3 style=\"font-weight: 400;\">Other exemptions<\/h3>\n<p style=\"font-weight: 400;\">The legislation also contains certain specific exemptions, including exemptions that may apply to particular corporate reorganisations, the compulsory dissolution of co-ownership arrangements and other situations.<\/p>\n<h2 style=\"font-weight: 400;\">Do you have to pay stamp duty when buying a new-build property?<\/h2>\n<p style=\"font-weight: 400;\">Yes \u2013 but when purchasing a newly constructed property, the stamp duty may in many cases be calculated solely on the value of the plot if the property has not been occupied or completed when title is transferred.<\/p>\n<p style=\"font-weight: 400;\">If the developer does not register title until after the property has been occupied, the taxable basis may be substantially higher.<\/p>\n<p style=\"font-weight: 400;\">This is therefore something worth examining carefully when purchasing a property that is being sold off-plan or as part of a development project.<\/p>\n<h2 style=\"font-weight: 400;\">Stamp duty and the land registry registration fee are not the same<\/h2>\n<p style=\"font-weight: 400;\">Stamp duty and the land registry registration fee are often confused. However, the distinction is actually quite straightforward:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong>Stamp duty<\/strong>\u00a0is a state tax calculated as a percentage of the property\u2019s value.<\/li>\n<li><strong>The land registry registration fee<\/strong>\u00a0is an administrative fee for registering the transfer in the Land Registry.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">For most transfers of real property, both will have to be paid.<\/p>\n<h2 style=\"font-weight: 400;\">Do you need legal assistance?<\/h2>\n<p style=\"font-weight: 400;\">The rules on stamp duty may appear straightforward in an ordinary residential property sale, but they can quickly become more complicated when property is transferred within a family, as part of an inheritance, or in connection with more complex transactions.<\/p>\n<p style=\"font-weight: 400;\">We assist both individuals and businesses with property transactions, generational transfers and other matters relating to stamp duty. Obtaining legal advice at an early stage can help ensure that the transaction is carried out correctly and clarify whether any exemptions or other circumstances may affect the amount of stamp duty payable.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6aa69fe42d982\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; 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Mange kan derfor bli overrasket over at det ogs\u00e5 kommer en betydelig...","protected":false},"author":188,"featured_media":18365,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[37,36],"tags":[],"class_list":["post-18364","post","type-post","status-publish","format-standard","has-post-thumbnail","category-fast-eiendom","category-skatt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hva er dokumentavgift, n\u00e5r m\u00e5 du betale, og finnes det unntak?<\/title>\n<meta name=\"description\" content=\"I denne artikkelen forklarer vi hva dokumentavgift er, hvordan den beregnes, og hvilke situasjoner som kan gi fritak.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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