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.
About this excise duty
Sats for 2024
Avfall som gir kvotepliktig utslipp etter klimakvoteloven:
176 kroner per tonn CO2
Annet avfall:
882 kroner per tonn CO2
Avgiften beregnes ved å multiplisere mengde innlevert avfall til forbrenningsanlegget målt i tonn med en faktor på 0,5498 tonn fossilt CO2 per tonn avfall.
Miljødirektoratet kan etter søknad fastsette en anleggsspesifikk faktor som kan benyttes ved beregning av avgiften, i stedet for faktoren på 0,5498.
The tax comprises emissions to air of fossil CO2 (carbon dioxide) when burning waste.
The liability will not apply to emissions from burning waste that does not contain fossil materials.
The liability will arise when delivering waste to be burned at an incineration facility.
An exemption is granted from the tax when burning
- dangerous waste
- waste when CO2 is captured and stored
Dangerous waste is not included when calculating the total amount of incinerated waste.
The exemption from the CO2 tax that is captured and stored is carried out through refunds.
No refunds are granted for captured and stored CO2 from waste that does not contain fossil materials or dangerous waste.
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