Excise duties on fish production

Rate for 2024

Gutted fish: NOK 0.935 per kg

Gutted fish means fish that has bled out after the removal of intestines.

Conversion if the fish is not gutted

If slaughter weight is stated as a different type of slaughter condition than gutted weight, the excise duty is calculated using conversion factors: 

Fish species and production level	Conversion factors to gutted weight
Salmon, round weight	0.889
Salmon, decapitated	1.125
Trout, round weight	0.889
Trout, decapitated	1.125
Rainbow trout, round weight	0.881
Rainbow trout, decapitated	1.115

The conversion factors are mainly based on the Norwegian standard for documentation of salmon and rainbow trout production (NS 9417:2012) and has been developed in cooperation with Norwegian fisheries authorities. 

See earlier years’ rates

Excise duties on fish production applies to

• produced (slaughtered) salmon, trout and rainbow trout from aquaculture production
• fish from both open and enclosed aquaculture farms in Norwegian territorial waters

The excise duty must be paid when the fish has been slaughtered, regardless of whether this takes place on the Norwegian territory, in a floating slaughterhouse or in another country. It’s the slaughter number that the permitted proprietor reports to the Directorate of Fisheries that’s subject to excise duty and constitutes the excise duty basis.

The excise duties do not apply to

• fish from fishing parks or slaughter cage licenses
• fish from land-based farms and from freshwater
• wild fish

Exemptions from excise duties are granted for the production of fish that’s delivered

a) to diplomats,
b) to NATO and military forces from countries that are participating in the Partnership for Peace Program,
c) to the Nordic Investment Bank,
d) free of charge to a recipient for charitable distribution.

However, the enterprise must submit an excise tax return for deliveries to those stated above.

We have created our own user guide for reporting excise duties related to the production of fish for 2021. You can also download examples showing how to complete the excise tax return to make it easier for you to report the first time.

All proprietors of permits according to the Aquaculture Act, with production of fish for food at sea in Norwegian territorial waters, must be registered as enterprises that pay excise duty on fish production.

The Tax Administration registers the enterprise as liable to pay excise duties based on information from the Aquaculture Register on who has an aquaculture permit.

Is your enterprise still not registered?

If the enterprise should have been registered, and the Tax Administration has not registered this, we ask you to send us an application for registration.