Car rates - company car not covered by the standard regulations

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2015 is the last year where these rules apply. New rules apply from 2016.

The rate applies for the income year 2016

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The rules regarding the benefits of private use of a company car which is not covered by the standard regulations which were valid to the end of 2015, will still apply to certain types of vehicles:

  • Trucks with a total weight of 7,500 kg or more and busses with seating for more than 15 passengers
  • Cars which, according to law, it is prohibited to use for other private driving than between the home and the permanent place of work
  • Cars registered for nine passengers or more which are used in a scheme arranged by the employer to transport employees between the home and permanent place of work, and not used privately beyond the home-work travelling.

In the case of the private use of a company car that is not covered by the standard regulations, the benefit is calculated for work-related travel up to and including 40,000km and other private car use at the rate of NOK 3.40 per km.

For work-related travel in excess of 4,000km, the benefit is calculated at the rate of NOK 1.50 per km.

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