Electrical power tax
A tax is levied on all electric power supplied in Norway, including power supplied free of charge and power distribution companies or generators use for internal purposes.
Rate for 2022
Regular rate, January - March 2022
8,91 øre per kWh
Regular rate, April - December 2022
15,41 øre per kWh
0,546 øre per kWh
Among other things, the rate covers power supplied to households, non-industrial commercial activity and administrative buildings in the industrial manufacturing sector.
A reduced tax rate applies to electrical power that is supplied:
- to the industrial manufacturing and mining sectors
- for use in the generation of district heating
- to all commercial activity in Finnmark and certain municipalities in Nord-Troms
- to data centres with an output in excess of 0.5 MW
- to commercial vessels
Exemptions from the electrical power tax
Exemptions apply for power supplied to:
- certain power-intensive processes,
- commercial greenhouses,
- propulsion of means of transport that run on rails, and
- households and public administration in certain municipalities in Nord-Troms and Finnmark
How to report excise duties
Excise duties are reported online in the excise tax return.
Registering your enterprise as liable for tax
Enterprises that transmit electrical power to consumers or generate electrical power must register as liable for tax.
Micro-power stations and energy recovery plants that supply power directly to end users do not need to register.
The liability to pay duty arises upon the supply of electrical power to consumers and upon consumption for internal use.