Alcoholic beverage tax
Tax is levied on all alcoholic beverages containing more than 0.7 percent by volume of alcohol that are either imported into Norway or produced in Norway. Tax is also levied on beverage packaging.
Rate for 2020
|
Spirit-based beverages containing more than 0.7 volume percent of alcohol |
NOK 7.84 per volume percent and litre |
|
Alcoholic beverages over 0.7 up to and including 2.7 volume percent |
NOK 3.51 per litre |
|
Alcoholic beverages over 2.7 up to and including 3.7 volume percent |
NOK 13.18 per litre |
|
Alcoholic beverages over 3.7 up to and including 4.7 volume percent |
NOK 22.83 per litre |
|
Alcoholic beverages over 4.7 up to and including 22 volume percent |
NOK 5.11 per volume percent and litre |
Taxes are also levied on beverage packaging.
Redusert sats for små bryggerier
Det skal betales redusert sats for gjæret alkoholholdig drikk produsert av små bryggerier.
Gjæret alkoholholdig drikk omfatter blant annet øl, sider og mjød.
Med små bryggerier menes virksomheter som er økonomisk og juridisk uavhengig av andre bryggerier, og som årlig produserer mindre enn 500 000 liter gjæret alkoholholdig drikk med alkoholstyrke over 0,7 volumprosent alkohol. Den reduserte satsen gjelder for gjæret alkoholholdig drikk med alkoholstyrke over 3,7 til og med 4,7 volumprosent.
Se presisering knyttet til definisjonen av små bryggerier (småskalabryggerier)
- 18,26 per liter for volum t.o.m. 50 000 liter årlig
- 19,40 per liter for volum over 50 000 liter og t.o.m. 100 000 liter årlig
- 20,54 per liter for volum over 100 000 liter t.o.m. 150 000 liter årlig
- 21,68 per liter for volum over 150 000 t.o.m. 200 000 liter
Exemptions from alcohol tax
Alcohol tax is not levied on alcohol that's used for technical, scientific or medical purposes. The alcohol must be rendered unsuitable for use in beverages or in some other way guaranteed not to be used in beverage. Find out more about tax on technical ethanol and ethanol preparations.
Destruction/annihilation
If you intend to destroy or annihilate goods, you must submit a request to do so to the Norwegian Tax Administration. The request must include a complete list of the goods that are to be destroyed, and state when and where the destruction will take place. The request must be submitted no later than 48 hours before the destruction is planned to take place. Destruction cannot be commenced until the tax office has responded to the request. Your enterprise must be registered as liable for excise tax in order to be eligible for exemption from the taxes upon destruction. If the tax office provides assistance in connection with the destruction of alcoholic beverages, you must pay a fee of NOK 500.
Alcoholic beverages may be used as animal feed instead of being destroyed, but only under special conditions.
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.
Register your enterprise as liable for tax
Register your enterprise as liable for tax
Enterprises that import or produce alcoholic beverages must register as being liable for tax. You must pay the tax when you take the goods out of the enterprise's premises. The premises must be approved.
Register your enterprise as liable for tax
Apply for an alcohol licence
Enterprises that wish to sell alcohol must be licensed. Application for alcohol licences must be submitted to the Norwegian Tax Administration. The application must include information about the warehouse premises and the type of beverage(s) concerned. A certificate of good conduct from the Police must be attached with the application.