Road use duty on fuels

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Duty is payable on petrol, unmarked mineral oil, bioethanol, biodiesel, natural gas and LPG which is imported into Norway or produced in Norway.

Information on mineral oil which is not intended for use in vehicles can be found in taxes on mineral products.

Tax rate 2017

Petrol  
Sulphur-free petrol (under 10ppm sulphur) NOK 5.19 per litre
Low sulphur petrol (under 50ppm sulphur) NOK 5.23 per litre
Other petrol NOK 5.23 per litre
Bioethanol which is covered by the turnover requirement NOK 4.99 per litre
   
Diesel (oil for propulsion of motor vehicles)  
Sulphur-free mineral oil (under 10ppm sulphur) NOK 3.80 per litre
Low sulphur mineral oil (under 50ppm sulphur) NOK 3.86 per litre
Mineral oil NOK 3.86 per litre
   
Biodiesel which is covered by the turnover requirement NOK 3.80 per litre
   
Natural gas NOK 0.00 per Sm3
LPG NOK 1.43 per kg

The tax is payable in addition to CO2 tax and sulphur tax on mineral products.

Road use duty on natural gas

A road use duty on natural gas was introduced on 1 January 2016. The duty rate was set at NOK 5.95 per Sm3 of natural gas. From 1 July 2016, the duty rate has been changed to NOK 0 per Sm3, with effect from 1 January 2016.

Road use duty on LPG

As of 1 July 2016, a road use duty has been introduced on LPG supplied to LPG refuelling stations or other filling stations/facilities for use in vehicle propulsion. The duty rate is set at NOK 0.69 per kg.

Exemptions from the excise duty

Exemptions from road use duty apply to

  • duty-free diesel oil for use in tractors, provided the oil is marked (through the addition of colouring and tracing agents)
  • petrol used in work equipment with a two-stroke engine, e.g. chainsaws

If you use a boat or snowmobile in areas without roads, you can receive reimbursement for tax on petrol.

If you accidentally refuel with duty-free diesel (marked diesel), you must tell the Tax Administration.

Register your enterprise

If you have an enterprise which imports fuel, you can opt to register as taxable. If you are registered, you must pay the tax when you withdraw the goods from the enterprise's premises. The premises must be approved. If the goods are not placed on approved premises, you will have to pay the tax when you import the goods. If you import fuel and are not registered as taxable, you will have to pay the tax when you import it.

Producers of fuel must register as a taxable enterprise.

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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