Air passenger tax
There's a tax on the transport by air of passengers from Norwegian airports.
About this excise duty
Rate for 2024
There are two rates depending on the final destination: a low rate for flights with a final destination in Europe, and a high rate for flights with other final destinations.
|
Low rate |
NOK 85 per passenger |
|
High rate |
NOK 332 per passenger |
Flights to final destinations in the following countries are subject to the low rate:
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.
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 obligation 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 tax obligation is triggered when the flight commences and is calculated per passenger who commences a taxable flight.
The following are exempt from air passenger tax:
- Airline employees travelling on business
- Children under the age of two
- Transit and transfer passengers
- NATO
The air passenger excise duty was suspended for 2020, 2021 and the first half of 2022. Flights that have started on 1 July 2022 or later are subject to excise duty.
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
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.
Register your enterprise as liable for excise duties