FAQ on Norway host reporting

Why is my information being shared?

Effective 1st January 2020, new Norwegian tax regulations were introduced obligating Airbnb, as an accommodation agent, to provide certain information on rental transactions. Such information includes the following:

• Your Norwegian national identity number, D-number, or organization number.
• Your name, address and bank account number receiving the payout for bookings. 
• Earnings from Homes reservations, excluding Airbnb host fees
• The number of days in the rental period for every rental (from date and to date).
• The property’s street address, or if none is available, the land register address. By street address, we mean the road name, house number, rental and property unit number. By land register/cadastre address, we mean the property’s cadastral unit number and property unit number, any leasehold number and sequence number.

How will my information be processed by the Norwegian Tax Administration?

The Norwegian Tax Authority will use this information to populate your personal tax return and to support audit controls. 

How often will my information be reported to the tax authorities?

Airbnb will be reporting your information with the tax authorities on an annual basis. The reporting deadline is on the 1st February for the prior calendar year (1st of January to 31st of December). The first year of reporting will be 2020.

I am not the property owner of the listing. Is this applicable to me?

If you have received rental income on a property/properties located in Norway, if you are or are not the owner, your earnings will be reported.

Where can I find details on the property register to verify the address of the property?

Please refer to the Norwegian Tax Authority to check your address is corresponding to the land registry address. 

What if I do not have a national identity number, D-number or Norwegian organization number?

Receiving rental income from properties located in Norway means you have an obligation to pay tax in Norway. As a result you are entitled to receive such ID registrations from the Norwegian Tax Authority. You must book an appointment with one of the 48 tax districts. 

For more information, please refer to the Norwegian Tax Authority, or our article in the Help Center.