Inheritance tax in Norway
Arveavgift was Norway's tax on inheritances and gifts. It was abolished from 1 January 2014. The Norwegian Tax Administration specifies that the change applies to inheritances arising from deaths on or after that date and gifts made on or after the same date. This is general information about Norwegian rules, checked on 1 November 2026.
The date of death matters
Older cases require checking which rules apply. The Tax Administration states that an inheritance following a death in 2013 can fall under the former rules even if the heir obtains control later. The year in which an old estate is cleared or distributed is therefore not enough to determine the position.
As a practical example, a death in 2026 falls within the period without Norwegian inheritance tax. An older document mentioning arveavgift should be read in its historical context rather than used as current guidance for a new estate.
Other tax questions remain
The inheritance itself is not taxable income for the heir. Changes in wealth, returns on inherited assets and a later sale can nevertheless have tax consequences. Information in the tax return still needs checking. Consult the Tax Administration's guidance for bereaved persons and have individual questions assessed in their specific circumstances.
When dividing or selling household contents and movable belongings, retain inventories, receipts and valuation documents. Establish the purpose and date of any valuation. OBA describes valuations for inheritance and estate division as a paid service when the objects are retained. For a sale or clearance, request a site visit and an agreed offer.
