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.
||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
- 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