Which Norwegian Municipalities Have the Highest Cabin Property Tax?

Some cabin municipalities collect tens of millions in property tax each year, and several use the maximum rate of 4 per mille. Here is where the tax burden is highest for cabin owners — and why these municipalities top the list.

Which Norwegian Municipalities Have the Highest Cabin Property Tax?

For many cabin municipalities, property tax is one of the most important sources of income. Some collect tens of millions of kroner a year from holiday homes alone — and if you own a cabin there, you will feel it on the invoice.

Here is the overview of where the tax burden is highest, and why.

Municipalities with the highest total income

Measured in total kroner, the big cities top the list, largely because of expensive holiday properties along the coast:

1. Oslo — over NOK 1.2 billion (much of it tied to holiday properties in the Oslo Fjord)
2. Bergen — around NOK 500 million
3. Trondheim — NOK 350–400 million
4. Bærum — among the highest per cabin, driven by the extreme values of waterfront cabins

Typical cabin municipalities with a heavy tax burden

Looking at the pure cabin municipalities — where holiday homes make up a large share of the tax base — these stand out:

• Ringsaker (Sjusjøen) — the national leader among cabin municipalities, with over NOK 70 million a year in total
• Trysil — close behind, funding much of the infrastructure tourism demands
• Hol (Geilo) and Hemsedal — over NOK 30–40 million, a very large amount per permanent resident
• Kragerø — stands out on the southern coast, with high valuations along the shoreline

The highest rates in 2026

The law sets a cap of 4 per mille for homes and holiday homes. Several municipalities sit right at this ceiling:

• Færder (Tjøme/Nøtterøy) and Hvaler — long-standing pressure on municipal finances produces a noticeable effect for cabin owners
• A number of rural municipalities in Innlandet and Trøndelag use the maximum rate simply because they have few other sources of income

It is worth remembering that a high rate does not always mean a high bill — a low valuation with a high rate can produce less tax than a high valuation with a low rate. It is the combination that matters.

Want to do the maths on your own cabin? See how to calculate the property tax on your cabin in 2026.

What does this mean for you?

If your cabin is in one of the top municipalities, it is especially worth checking that the valuation is actually correct — on expensive properties, even a small valuation error can mean many thousands of kroner a year.

Think the valuation is too high? See how to appeal the property tax on your cabin.

This article is general information, not tax advice. The figures vary from year to year — always check with your own municipality for current rates and valuations.

Know what the cabin costs — whichever municipality it is in

Property tax is just one of the fixed costs. Digital Hyttebok gathers tax, fees, insurance, and maintenance in one place, so you always know what the cabin actually costs per year — and can track the trend over time.