Can I rent out my flat on Airbnb in Norway?
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. Here is the trap: the tax exemption covers the home you live in yourself — let out a separate secondary property and it is taxed from the first krone. In a housing co-op the rules are stricter: you must normally live there yourself.
📋 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 it is the board, not a public agency, that reacts first: it can require the letting to stop, and in serious cases the condominium can demand a forced sale of your unit. That is the hard end — but it exists. On the tax side, undeclared rental income is tax evasion, with reassessment and additional tax, and the tax kicks in above 10,000 kr whatever the condominium has agreed to. In a housing co-op the starting point is different again: you must normally live in the home yourself, and Airbnb letting is usually not freely allowed.
📎 Official sources
- Condominium Act §24 · Lovdata →
- Short-term letting amendment · Lovdata →
- Tax Administration · Letting property →
❓ 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. The limit applies to you as unit owner, and the board can require the letting to stop if you exceed it.
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, so a tenant who stays for several months is something other than short-term letting in the eyes of the law.
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, and beyond that 85% of the excess is taxable. Let out a separate secondary property and it is taxed from the first krone.
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. Check the bylaws before planning the season — the limit may be tighter where you live.
Does the same apply in a housing co-op?
No, there the rules are stricter. You must normally live in the home yourself, and Airbnb letting is usually not freely allowed — the 90-day rule sits in the Condominium Act, which covers condominiums, not co-ops.
🔎 Common searches
What people search to land here:
- “can I rent out airbnb norway”
- “short-term rental 90 days condominium”
- “condominium act 24 letting”
- “tax airbnb 10000 kr”
- “housing co-op short-term rental”
- “letting 30 days at a time”