Property Value Tax Act

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The Tax Act20242025
Property value tax
Progression limit9.200.0009.200.000
Property value tax below the progression limit0,51 %0,51 %
Property value tax above the progression limit1,4 %1,4 %
Properties acquired before 2 July 1998
Deduction0,1 %0,1 %
Deduction (max 1.200 kr.)0,21 %0,21 %
Pensioner discount at the age of 65
Discounts for holiday homes2.0002.000
Discount for year-round residences6.0006.000
Income limits for reduction of the pensioner allowance
Single pensioners220.200228.800
Pensioner married couple338.800351.900
**) There are special calculation rules for pensioners
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