Coronavirus - important information from the Tax Administration

Air passenger tax

There's a tax on the transport by air of passengers from Norwegian airports.

The air passenger tax will be abolished throughout 2021

  • The registered enterprises do not pay tax for the period up to and including December 2021.
  • However, they must submit the excise tax return for the air passenger tax and choose “Nothing to report”.

Read more about the air passenger tax will be abolished throughout 2021.

Rate for 2020

There are two rates depending on the final destination: a low rate for journeys with a final destination in Europe, and a high rate for journeys to other final destinations.

Low rate
Final destination in Europe
NOK 76,50 per passenger
High rate
Other final destinations
NOK 204 per passenger

Flights to final destinations in the following countries are subject to the low rate (NOK 75 per passenger):

Albania
Andorra
Belgium
Bosnia and Herzegovina
Bulgaria
Denmark, excluding Greenland
Estonia
Finland
France, with the exception of overseas ministries, territories and communities
Greece
Belarus
Ireland
Iceland
Italy
Kosovo
Croatia
Cyprus
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Moldova
Monaco 
Montenegro
Netherlands
Northern Macedonia
Norway
Poland
Portugal
Romania
Russia west of the Ural Mountains
San Marino
Serbia
Slovakia
Slovenia
Spain
United Kingdom
Switzerland
Sweden
Czech Republic
Germany
Ukraine
Hungary
Vatican City State
Austria

Flights with a final destination in other countries are subject to the higher rate (NOK 200 per passenger).

For the countries that are listed, affiliated geographically separated areas are also covered, unless explicitly stated otherwise. This means, for example, that flights to Gibraltar (United Kingdom), Sicily (Italy), Mallorca and the Canary Islands (Spain) and Madeira and the Azores (Portugal) are covered by the low rate. However, France's overseas territories are subject to the higher rate.

The tax applies to the commercial transport by air of passengers from Norwegian airports, with the exception of flights from the Norwegian continental shelf and airports on Svalbard, Jan Mayen and the Norwegian dependencies. In this context, "commercial transport by air" means all flights with the exception of military flights and flights operated by the rescue, emergency or ambulance services.

The liability to pay tax arises when the flight starts and is calculated per passenger who commences a taxable flight.

Exemption from air passenger tax

The following are exempt from air passenger tax:

  • Airline employees on business travel,
  • Children under the age of two,
  • Transit and transfer passengers,
  • NATO.

 

How to report excise duties

You can report the tax digitally via Altinn. All enterprises that are registered as liable for excise duties can use the service.

Registering your enterprise as liable for tax

Norwegian enterprises that operate flights from a Norwegian airport and representatives of foreign enterprises that operate from a Norwegian airport must register as taxable enterprises for the reporting and payment of air passenger tax.