Bitcoin Tax in Norway (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You must report gains, income, and wealth in virtual assets such as cryptocurrency in Norway. Skatteetaten states that virtual assets are wealth objects, all income from them is taxable, income from wealth objects is capital income taxed at 22 percent, and virtual assets must also be included in wealth tax calculations at market value on 1 January after the income year.

Regime: Capital gains tax
Tax authority: Skatteetaten
Reporting duty: Report gains, income, and wealth in virtual assets in the tax return, including holdings valued at market value on 1 January after the income year.

Frequently asked questions

Are bitcoin gains taxable in Norway?

Yes. Skatteetaten states that all income from virtual assets is taxable and that income from wealth objects is capital income.

Do Norwegian crypto holdings have to be declared?

Yes. The authority says gains, income, and wealth in virtual assets must be reported in the tax return.

Is cryptocurrency included in Norwegian wealth tax?

Yes. Virtual assets are included in wealth tax calculations at market value on 1 January after the income year.

Sources

The authority itself: Skatteetaten. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Norway covers exchanges, payment methods and legality for residents. Running a crypto business here is a third one: Crypto License in Norway (2026).