New rules for the 2018 income year

For the income year 2018, all the Norwegian Tax Administration's support schemes must be reported via form RF-1354

For the income year 2018, all the Norwegian Tax Administration's support schemes shall be reported through a form RF-1354. The reporting will take place in 2019 and will include all support schemes listed below:

  • SkatteFUNN
  • regionally differentiated employer's national insurance contributions
  • reduced CO2 tax on mineral oil for the wood processing industry
  • reduction/exemption for CO2 tax on gas for use that gives emission-related emissions according to the Greenhouse Gas Emission Trading Act
  • reduced restricted rate on mineral oil for manufacturers of colouring agents and pigments
  • the restricted rate on mineral oil for the wood processing industry
  • exemptions for NOx tax for businesses who have entered into an environmental agreement with the state
  • tax incentives for investment in small and medium-sized businesses
  • reduced electricity tax for commercial ships
  • reduced CO2 tax for domestic aviation
  • reduced electricity tax for the industry
  • reduced electricity tax in the action zone
  • reduced electricity tax to data centres with a power consumption over 0.5 MW
  • exemption from CO2 tax on freight and passenger transport within domestic shipping
  • exemption from VAT on the sale and leasing of electric cars, as well as sales of batteries for electric cars
  • exemption from VAT on the sale of electronic news services

The list above can be changed when new support schemes are added or when existed schemes are removed. Note that the support scheme "reduced CO2 tax on gas for industry and mining" has been removed as of 2018.

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