Electric power

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A tax is levied on all electric power which is supplied in Norway, including power which is supplied free of charge and power which the distribution companies or generator uses for internal purposes.

Tax rates 2017

Among other things, the rate covers power for households, commercial activity excluding industry and administration buildings in industry. The tax is calculated per kWh.

Tax NOK 16.32 per kWh
Reduced tax rate NOK 0.48 per kWh

A reduced tax rate is payable on electric power which is delivered:

  • to industrial manufacturing and mining
  • to generate district heating
  • is used in all commercial activity in Finnmark and some municipalities in Nord-Troms
  • data centres with outputs in excess of 0.5 MW

Exemptions from the tax on electric power

Exemptions apply to power supplied to:

    • certain power-intensive processes
    • the greenhouse industry
    • propulsion of rail-borne transport vehicles
    • households and public administration in Finnmark and Nord-Troms

Register your enterprise

Enterprises which transmit or produce electrical power must register as liable for tax.

Micro power stations and energy recovery plants which supply power directly to end users do not need to register.

The tax liability arises when the electric power is supplied to the consumer and when electric power is used for internal purposes.

Register enterprise as liable for duty

Reporting duties

The duty is reported digitally. Log-in takes place via Altinn. All enterprises which are registered as liable for tax can use the service.

Reporting duties

Registering your enterprise as subject to duty

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