Is inheritance and gift tax paid in Norway?
Are you wondering whether you have to pay tax after receiving an inheritance in Norway? Or maybe a family member wants to give you a larger gift and you want to know whether it has to be reported in a Norwegian tax return?
In this article, we explain how Norway treats inheritances and private gifts, when you need to enter received assets in skattemelding (tax return), and in which situations an inheritance or gift affects other taxes, such as wealth tax or tax on the sale of inherited real estate.
Inheritance and gift tax in Norway
In Norway in 2026, the tax rate on inheritance and private gifts is 0%. The former arveavgift (inheritance tax and tax on certain gifts) was abolished as of 1 January 2014.
This means that for inheritances from people who died on 1 January 2014 or later and for gifts given on 1 January 2014 or later, there is no classic inheritance or gift tax in Norway. The old inheritance or gift report to Skatteetaten in the form of arve-/gavemelding is also no longer filed.
| Situation | Inheritance or gift tax in Norway | Old-type arve-/gavemelding report |
|---|---|---|
| Inheritance from a person who died on 1 January 2014 or later | 0% | Not filed |
| Private gift given on 1 January 2014 or later | 0% | Not filed |
| Inheritance from a person who died in 2013 or earlier | Old rules may apply | Unreported acquisition must be regularized |
| Gift given in 2013 or earlier | Old rules may apply | Unreported acquisition must be regularized |
The rules for abolishing the tax are described in the former arveavgift information on Skatteetaten, and the repeal of the old act follows the provisions published in Lovdata.
Inheritances and gifts before 2014
If the matter concerns an inheritance or gift from 2013 or earlier, you need to check the old rules. In 2013, the first NOK 470,000 from the same person was tax-free. Different rates applied to amounts above that, depending on the degree of relationship.
| Basis under the 2013 rules | Children, stepchildren, and parents | Other persons |
|---|---|---|
| First NOK 470,000 from the same person | 0% | 0% |
| Next NOK 330,000 | 6% | 8% |
| Amount above that level | 10% | 15% |
In practice, most current cases are already governed by the post-2014 rules, but old, unreported acquisitions still need to be handled carefully.
What to enter in skattemelding
The absence of inheritance and gift tax does not mean that received assets always disappear from the Norwegian tax return. If you receive an inheritance or cash gift worth NOK 100,000 or more, you must enter this information in skattemelding for the year you received it.
This does not create tax on the gift or inheritance itself. It is about explaining the increase in your assets, such as a larger amount in your bank account, paying off a loan, or buying an apartment with funds received from family.
In skattemelding, you need to find the item "Gave og arv" and enter the amount. This item is not prefilled automatically, so you must add it yourself if it applies to your situation. The deadline for filing or changing skattemelding for private individuals is generally 30 April.
If you are correcting your return after the deadline, we discuss the rules in more detail in the article Can I correct my tax return after the deadline in Norway?
When an inheritance or gift affects other taxes
Receiving an inheritance or private gift is not taxed as income. However, the assets received may affect other parts of the Norwegian tax return, especially if they are cash, real estate, shares, funds, or assets abroad.
| Area | When it matters | What it means for you |
|---|---|---|
| Formuesskatt (wealth tax) | When your net wealth exceeds the threshold after receiving an inheritance or gift | The assets must be reported and wealth tax may arise |
| Sale of inherited real estate | When you sell a house, apartment, plot, or holiday home | The gain on sale may be taxed, and a loss may be deductible |
| Shares and funds | When you receive or sell securities | On sale, the historical acquisition cost on the part of the deceased or donor matters |
| Assets abroad | When, as a Norwegian tax resident, you receive for example real estate or an account in Poland | The assets must be reported in Norway unless specific tax treaty rules limit Norwegian taxation |
Wealth tax after receiving an inheritance or gift
Formuesskatt is the Norwegian tax on net wealth, meaning the value of your assets after deducting debts. If after receiving an inheritance or gift you have higher savings, real estate, shares, or other assets, their value may increase the basis for this tax.
In 2026, the thresholds and rates for formuesskatt are as follows:
| Formuesskatt element in 2026 | Amount or rate |
|---|---|
| Threshold for a single person | NOK 1,900,000 in net wealth |
| Threshold for spouses or partners taxed jointly | NOK 3,800,000 in net wealth |
| Municipal part | 0.35% of wealth above the threshold |
| State part up to NOK 21,500,000 | 0.65% of wealth above the threshold |
| State part above NOK 21,500,000 | 0.75% of the excess |
| Total rate in the basic bracket | Generally 1.00% |
| Total rate above NOK 21,500,000 | Generally 1.10% |
When valuing certain assets, discounts apply, for example for the main home, shares, or fixed assets in a business. We discuss the detailed rules in the article Wealth tax in Norway (Formuesskatt) - what is it and who pays it? 2025, and the current rates can also be found in the formuesskatt table.
Sale of inherited or gifted assets
When selling assets, it matters whether a taxable gain arises. For ordinary capital income, the tax rate in 2026 is 22%. For shares and dividends, the effective rate in 2026 is 37.84%, because share income is first multiplied by the factor 1.72 and then taxed as alminnelig inntekt (ordinary taxable net income).
Since 2014, the rule of skattemessig kontinuitet (tax continuity) has applied. This means that the heir or recipient takes over the historical tax values from the deceased or donor. In simpler terms: when you later sell, you do not always calculate the acquisition cost based on the market value on the day you received the inheritance or gift, but on the earlier tax value used by the previous owner.
Additional rules apply to real estate. If the deceased or donor could have sold the property tax-free on the day of death or the gift, this affects the settlement for the heir or recipient. For an ordinary house or apartment, the key conditions include ownership for more than 1 year and use as your own home for at least 1 of the last 2 years. For a holiday home, the rule generally requires ownership for more than 5 years and use for at least 5 of the last 8 years.
We describe more about selling and owning apartments in the article Real estate in Norway - sale, ownership, taxes.
Inheritance or gift from Poland for a person living in Norway
If you are a tax resident of Norway, you generally report all income and assets in Norway, including those located abroad. This also applies to assets received in Poland, such as money in a Polish bank account, a share in an apartment, a house, a plot of land, shares, or funds.
Receiving an inheritance or private gift from Poland does not by itself create Norwegian inheritance and gift tax. However, you need to check:
- whether an amount of NOK 100,000 or more should be entered under "Gave og arv" in skattemelding,
- whether after receiving the assets you exceed the formuesskatt threshold,
- whether you have foreign real estate, an account, shares, or other assets to report in Norway,
- whether a later sale will create a taxable gain,
- whether Polish regulations impose separate obligations on the Polish side.
If you have accounts, real estate, or investments in Poland, this article may also be useful: Does Skatteetaten see my accounts and assets in Poland?
If you only work temporarily in Norway and are subject to limited tax liability here, the rules are different. A person with limited taxation in Norway generally does not report assets located abroad in Norway. In that case, your tax residency must first be determined.
Of course, we are describing only the Norwegian side here. On the Polish side, in most situations there will already be tax, but here we recommend contacting the Polish tax office or an accounting firm.
Transfer of assets from Norway abroad
From 2025, the rules on exit-skatt (tax on moving assets out of Norway) also cover some situations in which assets from a Norwegian estate go to an heir who is a tax resident abroad. This includes shares, funds, share accounts, and certain financial instruments.
This is not a classic inheritance tax. It is a tax on unrealized appreciation of assets that arose during the period of Norwegian tax residence. We discuss the topic separately in the article Tax on leaving Norway, or Exit-Skatt.
FAQ - frequently asked questions
Summary
- In Norway in 2026, no inheritance tax or private gift tax is paid for acquisitions after 1 January 2014, and the rate of the former arveavgift is 0%.
- An inheritance or cash gift worth NOK 100,000 or more must be entered in skattemelding under "Gave og arv".
- Assets received may affect other taxes, especially formuesskatt and tax on gains from later sales of real estate, shares, or funds.
- If you are tax resident in Norway and receive assets from Poland, you must check Norwegian obligations relating to foreign assets.
If you need help with reporting an inheritance or gift in Norway, call us at +47 21 38 38 21. We help Poles in Norway sort out tax and asset matters.
Article author: Marcin - marcin@efirma.no
