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Condominium Act §24 · Tax Act
Updated June 2026

🏠 Can I rent out my flat on Airbnb in Norway?

With conditions
Quick answer

Yes, but there are limits. In a condominium, short-term letting of your own unit is limited to 90 days per year under Condominium Act §24, where "short-term" means letting for up to 30 days at a time. The annual meeting can, by a two-thirds majority, change the limit within 60–120 days in the bylaws. The income is taxable: short-term letting of your own home is tax-free up to 10,000 kr a year, and beyond that 85% of the excess is taxable. In a housing co-op the rules are stricter — you must normally live there yourself, and Airbnb letting is usually not freely allowed.

📋 The rules

  • Condominium: short-term letting limited to 90 days per year
  • "Short-term" = letting up to 30 days at a time
  • The annual meeting can change the limit within 60–120 days
  • Tax-free up to 10,000 kr, then 85% of the rest taxable
  • Housing co-ops have stricter rules

🔓 Exceptions

  • Condominiums where all use the home as a holiday home are exempt from the 90-day limit
  • Letting a room in the home you live in has its own, often more favourable tax rules
  • Letting a separate secondary property is taxed from the first krone

⚠️ Penalties & fines

Exceeding the 90-day limit breaches the Condominium Act, and the board can require it to stop and in serious cases demand a forced sale. Undeclared rental income is tax evasion with additional tax.

📎 Official sources

Last verified: 2026-06-20

❓ Frequently asked

Can I rent out my flat on Airbnb?

Yes, but in a condominium short-term letting of your own unit is limited to 90 days per year.

What counts as short-term letting?

Letting for up to 30 days at a time. Longer continuous letting does not count towards the 90-day limit.

Must I pay tax on the Airbnb income?

Yes. Short-term letting of your own home is tax-free up to 10,000 kr a year, then 85% of the excess is taxable.

Can the condominium change the 90-day limit?

Yes. The annual meeting can, by a two-thirds majority, set the limit somewhere between 60 and 120 days in the bylaws.

Does the same apply in a housing co-op?

No, there the rules are stricter. You must normally live there yourself, and Airbnb letting is usually not freely allowed.

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