The tax obligation covers the commercial transport by air of passengers from Norwegian airports, with the exception of flights from the Norwegian continental shelf and airports on Svalbard, Jan Mayen and the Norwegian dependencies. In this context, "commercial transport by air" means all flights with the exception of military flights and flights operated by the rescue, emergency or ambulance services.
The tax obligation is triggered when the flight commences, and is calculated per passenger who commences a taxable flight.
Tax rates 2018
|Air passenger tax
Exemption from air passenger tax
The following are exempt from air passenger tax:
- Airline employees travelling on business,
- Children under the age of two,
- Transit and transfer passengers.
Registering an enterprise
Norwegian enterprises that operate flights from a Norwegian airport and representatives of foreign enterprises that operate from a Norwegian airport must register as taxable enterprises for the reporting and payment of air passenger tax.
Read more about how to register an airline as liable for tax