Car rates - company cars

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If you use a company car that is owned or leased by your employer, the benefit will normally be considered to be salary income and you will have to pay tax on the benefit.

The rate applies for the income year 2015

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 benefit of private use of a company car is set to 30% of the car's list price as new, up to NOK 286,000 and 20% of the excess list price.

The basis for the calculation according to the previous paragraph is normally 100 per cent of the car’s list price as new, but in the case of:

  • cars more than three years old as of 1 January of the income year or 
  • taxpayers who can substantiate more than 40,000 km of job-related driving during the income year, 

the calculation is based on just 75 per cent of the car's list price as new.

In the case of:

  • electric cars

the basis for the calculation is only 50 per cent of the car’s list price as new.

In cases combining a car more than three years old as of 1 January of the income year and a taxpayer who can substantiate more than 40,000 km of job-related driving during the income year, the calculation is based on 56.25% of the car's list price as new.

If a car that is more than three years old as of 1 January of the income year is an electric car, the calculation will be based on 37.5% of the car's list price as new.

In cases combining an electric car and a taxpayer who can substantiate more than 40,000 km of job-related driving during the income year, the calculation will be based on 50% of the car’s list price as new.

If you were a member of a company car scheme for part of the income year, the benefit taxation will be proportional to the number of months or part thereof during which the car was available to you.

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