Short-term rentals in Norway do not require any national permits or licenses. However, registration with the Brønnøysund Register Centre may be essential. This registration process allows authorities to track rental units and ensure compliance with legislation. As previously indicated, some towns may impose additional registration requirements. These may include registering the property as a short-term rental with the local municipality. Both tenants and property owners must confirm any local registration requirements with the appropriate municipality. This assures compliance with all regulations and prevents any potential complications.

Secondly, registration with Bronnoysund Register center is only required for businesses, so it will only be advisable that investors and companies that carries out short term rental as a business may consider registering with Bronnoysund as there is no where it is stated as a law that they should do so.

Yes, permission is often required, especially in certain housing arrangements:

• Landlord Approval: Tenants who wish to operate a short-term rental must typically secure their landlord’s consent.
• Housing Associations (Borettslag) and Co-ops: Owners in co-ops or similar collective housing arrangements must often adhere to internal bylaws, which may require permission or impose restrictions on short-term rentals.
• Local Municipality: Some municipalities may require registration or permits before short-term rentals can be legally offered.

While direct neighbor approval is not usually mandated by law, respecting neighborly relations and building guidelines is highly encouraged, as complaints can prompt scrutiny or revocation of short-term rental privileges.

In Norway, income from short-term rentals is taxable for property owners based on their overall income tax bracket. Here's a summary:

Short-Term Letting of Your Home:

Tax-Free Threshold: NOK 10,000 annually.

Tax on Excess: 85% of income exceeding NOK 10,000 is taxed at 22%.

No Deductions: Expenses like cleaning/utilities are not deductible.

Business Classification: Frequent rentals may be taxed as business income (up to 50.6%). VAT (12%) applies to businesses renting holiday cottages/similar properties if turnover exceeds NOK 50,000 in 12 months. VAT returns are required every two months or annually.

Other Taxes: Wealth tax (max 0.85%), capital gains tax (on property sales), and municipal property tax (up to 0.7%, or 0.4% for residential/vacation properties) may also apply.

Filing Deadlines: April 30th (non-business), May 31st (businesses).

There is no tourist tax but a law is coming up that will allow municipalities to collect up to 5% tourist tax and some cities have already showed interest.

In Norway, there is no national mandate for hosts to report guest information to immigration or police authorities for short-term rentals. Unlike countries with strict guest registration policies, Norway has a more relaxed approach, leaving guest tracking to the discretion of the host or the booking platform. However, for safety and record-keeping, hosts are advised to maintain accurate guest information. Platforms like Airbnb may require identity verification as part of their service agreements with hosts and guests.

Norway's national health and safety requirements for residential buildings are enforced through the Planning and Building Act and its regulations (TEK17):

• Building Regulations (TEK17): Cover structural safety (load resistance), fire safety (materials, escapes, alarms), indoor climate (ventilation, radon, noise), accessibility (universal design), and energy efficiency.
• Work Environment Act: Ensures worker safety during construction.
• Environmental/Health Concerns: Address pollution (asbestos, lead), waste management, and mold prevention (moisture control).
• Enforcement: Municipalities handle compliance via permits/inspections. The Directorate for Building Quality supervises standards and certifies builders.
• Additional Considerations: Include radon safety in high-risk areas and emergency preparedness (evacuation plans, fire equipment) in multi-family buildings.

Yes, platforms like Airbnb and Booking.com are expected to ensure that their listings comply with local laws and regulations in Norway. These platforms cooperate with Norwegian authorities to monitor rental activities, especially in urban areas with stricter zoning and housing regulations, such as Oslo. Platforms may be required to verify that hosts have necessary permissions or permits, where applicable, and that properties comply with health, safety, and zoning laws. Non-compliance can result in the removal of listings or fines for the platforms.

Norway has an equality & Antidiscrimination Act -

The Equality and Anti-Discrimination Act, effective since January 1, 2018, is Norway's key legislation promoting gender equality and protecting individuals from discrimination. It replaced earlier statutes and extends protections against discrimination based on gender, pregnancy, parental leave, and care responsibilities. The Act aims to ensure equal opportunities for women and men in education, employment, and cultural or professional development, with a specific focus on improving women's position.

The Act safeguards against discrimination, harassment, and sexual harassment, while requiring proactive measures to prevent such behaviors and promote equality. These include affirmative action, ensuring gender balance in official committees, and mandating inclusive teaching materials.

Employers, social partners, and public authorities are obligated to take active, targeted, and systematic efforts to advance equality and prevent discrimination.

Since January 1, 2020, Norway requires Airbnb to report rental transaction data to the tax authorities. This includes:

• Your national ID, D-number, or organization number.
• Your name, address, and bank account number.
• Gross earnings (excluding Airbnb fees).
• Rental period (start and end dates).
• Complete property address (street or land register/cadastre).

Providing a national ID/D-number/organization number and a complete listing address is mandatory to avoid account suspension.

DAC7, based on EU Directive 2021/514, also requires Airbnb to collect and report taxpayer information for users with listings in or residing in EU member states. Residency for DAC7 is defined as having a primary address and/or a tax identification number (TIN) in an EU country.

There is no national insurance requirement for holiday homes, however, obtaining appropriate insurance coverage is highly recommended to protect against potential risks such as property damage, theft, and liability claims. Hosts can consider the following insurance categories;

Property Insurance: While not legally required, securing a comprehensive property insurance policy can safeguard your investment against unforeseen events like fire, water damage, or vandalism. Given Norway's high living costs, replacing lost or damaged items can be expensive without adequate coverage.

Liability Insurance: This coverage protects you in the event a guest suffers an injury on your property and holds you responsible. Liability insurance can cover legal fees and compensation claims, providing financial security in such situations.

Local Regulations: In the nearest future some municipalities may have specific requirements regarding insurance for rental properties. It's essential to consult local authorities to ensure compliance with any regional mandates.

Norway's land-use planning and zoning are governed by the Planning and Building Act, with shared responsibility between state, county, and municipalities. Municipalities create master, zoning, and detailed zoning plans.

• Zoning Plans: Define permitted land use, development types, building dimensions, aesthetics, and parking. Building permits can be denied for non-compliance, but exceptions are possible.

Key supporting legislation:

• Planning and Building Act: Ensures sustainable development, regulates construction/land development/environmental protection, and requires environmental impact assessments for large projects.
• Cultural Heritage Act: Protects historic buildings, archaeological sites (automatically protects sites pre-1537 and Sami heritage over 100 years old), and Sami cultural heritage; allows halting construction for preservation.
• Nature Diversity Act: Protects culturally and historically valuable landscapes alongside natural conservation.
• Sami Act: Preserves Sami cultural and historical heritage.

Implementation is handled by municipalities (detailed plans) and the Directorate for Cultural Heritage (cultural heritage protection).

Norway, renowned for its environmental commitment, promotes eco-friendly practices among short-term rental (STR) hosts. Although there are no specific national environmental laws exclusively for STRs, properties must adhere to general sustainability guidelines focusing on energy efficiency, waste reduction, and water conservation.

Key Environmental Regulations Affecting STRs

1. National Sustainability Guidelines:
   • All properties, including STRs, are encouraged to adopt green practices to align with Norway’s environmental goals.
   • STRs in environmentally sensitive areas, like national parks, may face additional restrictions to protect ecosystems.
2. Pollution Control Act (Forurensningsloven):
   • Purpose: Prevents pollution and regulates waste management practices.

• Impacts on STR Owners:

    - Wastewater Management: Holiday homes not connected to municipal sewage systems must have approved on-site wastewater systems, such as septic tanks.  - Garbage Disposal: Compliance with local waste management regulations, including recycling, is mandatory. Illegal dumping is prohibited.

  • Noise Pollution: Restrictions on construction and noise levels are in place to minimize disruption to wildlife and neighbors.

No. Norway’s national tenant protection laws, as outlined in the Norwegian Tenancy Act (Husleieloven), generally do not apply to short-term holiday or vacation rentals. These regulations are primarily designed to protect tenants in standard, long-term residential leases and not guests staying for shorter periods in vacation accommodations.

Norway does not mandate reporting requirements specifically for foreign guests in short-term rentals. Unlike countries with strict guest reporting policies, Norway allows hosts to manage guest records independently, though they are advised to maintain accurate records for safety and administrative purposes. Platforms such as Airbnb may require basic guest information for identity verification and security.

Data Protection and Privacy

Norway enforces strict data protection laws aligned with the EU's General Data Protection Regulation (GDPR). Digital platforms must: • Ensure lawful processing of personal data. • Implement measures to protect user data. • Facilitate users' rights regarding their personal information. Non-compliance can lead to significant penalties.

Yes. Although Norway does not have consumer protection laws specifically dedicated to vacation rentals, general consumer protection regulations—such as those enforced by the Norwegian Consumer Authority (Forbrukertilsynet)—do apply. These laws ensure fairness in marketing, contract terms, and the provision of services. Vacation rental hosts must provide truthful property descriptions, honor agreed-upon terms, and follow fair business practices to protect consumers.

Yes, there are tax related laws that affects Non Residents, if you are not a Norwegian resident and you are domiciled outside of Norway, you are liable for tax on rental income derived from property located in Norway. Payment for services defined as closely related to the rent, like cleaning and electricity, is also treated as a part of the rental income. Tax laws in Norway distinguish between short-term rental of your own home and rental of your own holiday home, from rental of other dwellings and holiday homes. The level of taxation is dependent on whether your letting activity is considered a business or not.

This typically refers to cabins, country houses, including farmhouses on disused farms. Other types of properties, such as an ordinary detached house or an apartment in town, can also be considered holiday property if you actually use it for holiday purposes.

Since there is no explicit classification, it can be stated that they can be classified based on their annual cap into - Entire Houses: Short-term rentals of entire housing sections are capped at 90 days per year. NOTE: Homeowner associations may adjust the limit to 60 or 120 days with a two-thirds majority vote at the annual meeting. Condominiums: Holiday Homes Exemption: These restrictions do not apply to condominiums used entirely as holiday homes. Rentals are defined as leases lasting up to 30 consecutive days

There are no nationally standardized regulations in Norway specifically governing vacation rentals during special national events. Such requirements, if any, are typically left to municipal authorities. For instance, local governments may impose noise restrictions, occupancy limits, or other temporary measures during festivals or large gatherings. These rules vary by municipality and event, so hosts and guests should consult local authorities or tourism boards for current guidelines.

Penalties for violating national rules related to vacation rentals (short-term rentals) in Norway vary depending on the specific regulation breached. While there is no single overarching penalty scheme exclusively targeting vacation rentals, non-compliance with laws—such as failing to adhere to the Planning and Building Act, not registering income correctly, or ignoring zoning and heritage protection rules—can result in fines, forced corrective actions, or even suspension of rental activities. In serious cases, authorities may issue legal orders or take enforcement measures against property owners.