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 2019

Tax

15.83 øre per kWh

Reduced tax

0.50 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 Finnmark, and certain municipalities in Nord-Troms.

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.

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.

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