Waste incineration tax
You must pay a tax when burning waste. The liability comprises emissions to air of fossil CO2 (carbon dioxide) when burning waste.
The liability will arise when delivering waste to be burned at an incineration facility.
Important change in 2026
From 1 January 2026, there is a duty exemption for waste incineration plants that are covered by emissions allowances under the EU Emissions Trading System (ETS)scheme. The amount of CO2 emissions must still be reported, but with duty group 100 and additional code 19 for the exemption. See the code guide for reporting excise duties for information on duty groups and additional codes.
About this excise duty
848 per tonne CO2
From 1 January 2025 the excise duty is calculated by multiplying the amount of waste delivered to the incineration facility measured in tonnes by a factor of 0.592 tonne fossil CO2 per tonne of waste. Previous years the factor was 0.5498.
You may apply to the Norwegian Environment Agency for an assessment of a facility-specific factor to be used when calculating the excise duty, instead of using the factor of 0.592.
The tax comprises emissions to air of fossil CO2 (carbon dioxide) when burning waste.
The liability will not apply to emissions from burning of waste that does not contain fossil materials.
The liability will arise when delivering waste to be burned at an incineration facility.
A duty exemption is granted for the incineration of:
- waste that generates emissions subject to the ETS scheme
- hazardous waste
- waste for which CO2 is captured and stored
To qualify for the exemption for the incineration of waste that generates emissions subject to ETS allowances, the calculated or actual ETS emissions can be documented in accordance with an approved monitoring plan.
The exemption from the CO2 tax that is captured and stored is carried out through refunds.
How to apply for a refund
Send applications for refunds to the Tax Administration every month. The applicant must enclose documentation from the storage facility operator of the amount of stored CO2, as well as documentation of the CO2 sources.
Enterprises liable to quotas are granted the exemption under the assumption that the government authority for matters concerning pollution decides to approve the yearly emission report pursuant to the Greenhouse Gas Emission Trading Act. Every year by 18 May, the enterprise must submit the government authority for matters concerning pollution’s approval of the emission report to the Tax Administration. If this government authority has not approved the emission report by 18 May, the approval must be submitted as soon as it’s granted.
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
Enterprises that have taxable CO2 emissions upon incineration at their facility of taxable waste are liable to pay the tax. The enterprises must register their enterprises as liable for excise duties with the Tax Administration.
Annual circulars and other sources of law
The Norwegian Tax Administration will issue annual circulars about excise duties. The annual circulars and other sources are meant for professional parties that need more comprehensive legal information. Most circulars are in Norwegian only.
See annual circulars and other sources of law