Example calculation of private benefit attributable to the use of a vehicle

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The standard rule
The list price as new is generally used as the starting point for determining the calculation basis.

  • The calculation basis is not reduced if the annual distance travelled on business is less than 40,000km.
  • The calculation basis is set to 75 percent of the list price if the annual distance travelled on business exceeds 40,000km.
  • The calculation basis is set to 50 percent for electric cars regardless of the distance travelled.

The above calculation basis is reduced by 25 percent if the vehicle is three years old or older as of 1 January of the income year.

Calculation of private use
If the vehicle is less than three years old, the private use must be calculated as follows:

Calculation basis under 293,200 (2016 rate) is set to 30 percent, excess is set to 20 percent:

   30 percent of the list price, including all extra equipment up to NOK 293,200

+ 20 percent of the remaining list price

= Calculated income benefit for private use

Example calculation in accordance with the standard rule (2015 rates):
Car which is two years old, list price was NOK 300,000, used for business travel of less than 40,000km during the year.

  30 percent of 293,200                     =   87,960

+20 percent of (300,000 – 293,200) =        1,360

Private benefit (reversal)       =                NOK 89,320[BH1] 


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