NOx tax

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A tax is payable on emissions of nitrogen oxides (NOx) arising from energy generation using certain specified sources.

The tax covers NOx emissions from the following sources:

  • Propulsion machinery with a combined installed engine power output of over 750 kW
  • Engines, boilers and turbines with a combined installed power output of over 10MW
  • Flaring on offshore installations and onshore plants

The tax applies to emissions both in Norway and on the continental shelf. Emissions from shipping in Norwegian territorial waters and domestic shipping are covered, although some of the shipping

Tax rate 2018

The tax is calculated per kilogram of actual emissions of nitrogen dioxides (NOx).

Rate NOK 21.94 per kilogram

Exemptions from the NOx tax

  • Business organisations which have signed the Environmental Agreement on NOx 2011-2017. The exemption applies from the date on which the enterprise signed the agreement. Read more about the Environmental Agreement on NOx on NHO's website.
  • Vessels used for fishing and hunting in remote waters
  • Direct international shipping

Register your enterprise

Enterprises which own plants subject to NOx tax, vessels, aircraft or vehicles are obliged to register. The same applies to operators of installations on the Norwegian continental shelf and mobile installations which carry on petroleum activity subject to NOx tax.

Enterprises that only have tax-free emissions do not need to register.

Foreign enterprises (which do not have a place of business or domicile in Norway) are obliged to pay tax via their representative in Norway for Norwegian taxable shipping. The representative must be registered and has the same rights and obligations with respect to the Norwegian Tax Administration as other registered enterprises which pay excise duty.

Register your enterprise as taxable

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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