If you own a registered vehicle with a permitted gross weight of 7,500 kilos or more, you must pay annual weight-based motor vehicle tax.
The invoice for the weight-based motor vehicle tax is issued twice a year, with the due dates 20 February and 20 August. The invoice is sent via Altinn unless you've opted to receive invoices electronically.
How much tax do you have to pay?
The amount you have to pay in weight-based motor vehicle tax depends on the weight, the number of axles and the type of suspension system. The weight-based vehicle tax can therefore vary considerably depending on the vehicle. Diesel vehicles must also pay an environmental tax.
Who must pay?
The person registered as the owner of the vehicle on 1 January and on 1 July will receive the invoice.
The owner is responsible for ensuring that the correct tax is paid for the vehicle. If the vehicle is registered to tow a trailer, you’ll find the maximum permitted gross weight on the vehicle registration document.
In the event of a change of owner, the new and previous owner must agree on who'll pay the annual motor vehicle tax. Both are responsible for ensuring that the tax is paid. The Tax Administration will not split the tax between the new and the previous owner.
You only pay the weight-based motor vehicle tax for heavy goods vehicles with a permitted gross weight of 7,500 kilos or more. For vehicles under 7,500 kilos, you must pay road traffic insurance tax, which is invoiced through your motor insurance.
What happens if the weight-based motor vehicle tax is not paid?
If the tax is not paid within the due date, penalty interest will accrue until the claim is paid. Failure to pay will lead to enforcement action being taken, and a decision may be made to have the motor vehicle stopped/the number plates removed.
The new owner is also responsible for the most recent amount due, and the claim may be collected from the new owner.
Do you own several vehicles?
If you own several vehicles, you’ll receive one invoice for the vehicles that are registered to the company’s organisation number or to the person’s national identity number.