Excise duty on power (high-price contribution)
Power production was subject to an excise duty (often called “high-price contribution”) in 2022 and 2023.
The excise duty is abolished
On 14 December 2023, the Storting decided to abolish high-price contributions as of 1 October 2023.
Power producers must nevertheless submit the excise tax returns for October and November but can correct reported duties afterwards. The correction can be done by entering 0 (zero) in quantity in the excise tax returns. The Tax Administration will reimburse the duty paid for these two months.
About this excise duty
In 2022 and 2023, the duty was 23 percent of the price per month in excess of NOK 70 per kWh.
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.
Read more about the introduction of the duty
Legal sources
Useful legal sources in connection with the introduction of the excise duty on power production:
- The Proposition to the Storting on taxes, duties, and customs duties (Prop. 1 LS) 2022–2023
- Some clarifications in connection with high-price contributions (in Norwegian only)
- The Storting Resolution on excise duties for the 2023 budget year (in Norwegian only)
- The Excise Duties Regulation, chapter 3-28 (in Norwegian only)
- Annual circular regarding the excise duty on power production for 2023 (in Norwegian only)