Waste incineration tax

You must pay a tax when burning waste. The liability comprises emissions to air of fossil CO2 (carbon dioxide) when burning waste. 

The liability will arise when delivering waste to be burned at an incineration facility. 

 

About this excise duty

Rates for 2024

Waste that generates greenhouse gas emission allowances pursuant to the Greenhouse Gas Emission Trading Act:
NOK 176 per tonne CO2
 
Other waste:
NOK 882 per tonne CO2

The excise duty is calculated by multiplying the amount of waste delivered to the incineration facility measured in tonnes by a factor of 0.5498 tonne fossil CO2 per tonne of waste.

You may apply to the Norwegian Environment Agency for an assessment of a facility-specific factor to be used when calculating the excise duty, instead of using the factor of 0.5498.

See the rates for earlier years

The tax comprises emissions to air of fossil CO2 (carbon dioxide) when burning waste.

The liability will not apply to emissions from burning waste that does not contain fossil materials.

The liability will arise when delivering waste to be burned at an incineration facility.

An exemption is granted from the tax when burning

  • dangerous waste
  • waste when CO2 is captured and stored

Dangerous waste is not included when calculating the total amount of incinerated waste.

The exemption from the CO2 tax that is captured and stored is carried out through refunds.

No refunds are granted for captured and stored CO2 from waste that does not contain fossil materials or dangerous waste.

How to apply for a refund

Send applications for refunds to the Tax Administration every month. The applicant must enclose documentation from the storage facility operator of the amount of stored CO2, as well as documentation of the CO2 sources.

Enterprises liable to quotas are granted the exemption under the assumption that the government authority for matters concerning pollution decides to approve the yearly emission report pursuant to the Greenhouse Gas Emission Trading Act. Every year by 18 May, the enterprise must submit the government authority for matters concerning pollution’s approval of the emission report to the Tax Administration. If this government authority has not approved the emission report by 18 May, the approval must be submitted as soon as it’s granted.

Report and pay

Enterprises that are registered as liable for excise duties must report their excise duties online. You do this in the excise tax return.

 

When you’ve submitted an excise tax return, you’ll receive a response containing payment information.

 

Registration

Enterprises that have taxable CO2 emissions upon incineration at their facility of taxable waste are liable to pay the tax. The enterprises must register their enterprises as liable for excise duties with the Tax Administration.

Annual circulars and other sources of law

The Norwegian Tax Administration will issue annual circulars about excise duties. The annual circulars and other sources are meant for professional parties that need more comprehensive legal information. Most circulars are in Norwegian only.