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Capital gains tax in Norway 2026
Share gains take the same 1.72 gross-up as dividends — an effective 37.84% — while property, bonds and most other assets pay the plain 22%.
Your home is exempt once you have owned it a year and lived in it for at least 1 of the last 2 years; household movables are never taxed.
Leaving Norway triggers the exit tax: unrealised share gains above NOK 3 million are taxed as if sold on departure day.
At a glance
- top rate
- 37.84% (shares); 22% (other assets)
- entry band
- 0% — owner-occupied homes and private movables
- tax year basis
- Calendar year
- filing deadline
- Pre-filled return
- residency basis
- Residents: worldwide gains
- regime flag
- Exit tax above NOK 3 million of deemed gains
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 37.84% effective | Gain × 1.72 at 22%, after unused shielding | Shares and equity funds — losses get the same multiplier |
| 22% | Net gain | Investment property, land, bonds and other assets |
| 0% | — | Your home (owned 1+ year, occupied 1 of the last 2); holiday homes after 5 years' ownership and use; household movables |
| 22% (rollover) | Deferred | Involuntary disposals reinvested in similar assets by the end of the next year |
Thresholds & allowances
- Exit-tax thresholdNOK 3 million of deemed net gains
Below it, nothing; above it, the whole amount is taxable — 12-year deferral by twelfths or lump sum with interest
Residency
Residency trigger
Residents pay on worldwide gains. The exit tax covers shares, options and fund units held on the last day of residence; dividends paid during deferral cancel it krone-for-krone at 70%, and death passes the deferral to heirs only if they are Norwegian-resident.
Non-resident treatment
Non-residents pay Norwegian tax on Norwegian property gains and business-connected share gains only — ordinary portfolio gains of genuine non-residents escape.
Notes
- Share losses are deductible with the same 1.72 multiplier — symmetric treatment.
- The shielding deduction accumulated on a share reduces the taxable gain but can never create a loss.
- Old bonds (pre-1990/1992 acquisitions) remain grandfathered tax-free.
- Moving within the European Economic Area (EEA) loosens the exit-tax security requirements but no longer removes the 12-year payment clock.
FAQ
How are share gains taxed in Norway?
At an effective 37.84% — the gain is multiplied by 1.72 and taxed at 22% — with accumulated risk-free-return shielding reducing the taxable amount. Other assets pay a plain 22%.
Is selling my home taxed in Norway?
No — own it for a year and live in it for at least 1 of the final 2 years and the gain is exempt. Holiday homes need 5 years of ownership and use.
Figures: tax year 2026, compiled from public sources. Not tax advice.