Car rates - company cars where the benefit is not in proportion to the list price

Rate

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The rate applies for the income year 2014

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.

At the advance stage, the benefit will be set to NOK 50,000 for the 2014 income year if the company car scheme lasted the entire year. This applies regardless of whether the standard benefit based on the list price is too high or too low.

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