Mineral product tax
A CO2 tax is payable on mineral oil, petrol, gas, natural gas and LPG that's either imported into Norway or produced in Norway.
A sulphur tax is also payable on mineral oils containing more than 0.05 percent by weight of sulphur.
Important changes in 2025 and 2026
A reduced CO2 tax has been introduced on mineral oil, natural gas, and LPG for ships engaged in quota-based domestic shipping.
Quota-based domestic shipping is shipping in Norwegian territorial waters that is subject to quotas under the Greenhouse Gas Emission Trading Act or the equivalent regulations in another EEA country.
Registered businesses may supply products subject to excise duty at the reduced CO2 tax rate on mineral oil, natural gas, and LPG (direct exemption). New duty groups for reduced rates are listed in the code guide (in Norwegian only).
For products subject to excise duty supplied by non-registered enterprises, a refund is granted for the difference between the CO2 tax paid on mineral oil, natural gas, or LPG and the reduced rate. Read more about how to apply for a refund.
From 1 March 2026, the following reduced rates apply:
- Mineral oil for ships engaged in quota-based domestic shipping, NOK 2.15 per litre.
- Natural gas for ships engaged in quota-based domestic shipping, NOK 1.59 per Sm3.
- LPG for ships engaged in quota-based domestic shipping, NOK 2.40 per kilogram.
A refund is granted for CO2 tax paid on mineral oil, petrol, natural gas, and LPG supplied for use that result in emissions subject to quotas under the Greenhouse Gas Emission Trading Act and that are not covered by the Effort Sharing Regulation. The refund scheme does not include domestic aviation subject to quotas.
A refund is granted for CO2 tax paid on natural gas and LPG that are supplied for chemical reduction or electrolysis, and metallurgical and mineralogical processes, if such use results in emissions subject to quotas under the Greenhouse Gas Emission Trading Act.
From 1 January 2026, a reduced rate was also introduced for vessels engaged in fishing and hunting in both coastal and distant waters.
In 2026, the following reduced rates apply:
- Mineral oil for fishing in coastal and distant waters, NOK 2.76 per litre.
- Natural gas for fishing and hunting in coastal and distant waters, NOK 2.04 per Sm3.
- LPG for fishing and hunting in coastal and distant waters, NOK 3.08 per kilogram.
- The reduced rate will be applied in the same manner as the previous exemption for fishing and hunting in distant waters.
A new duty group 107 for reduced rates is available in the code guide (in Norwegian only).
An exemption from CO2 tax has been introduced for the supply of mineral oil from registered enterprises to the domestic aviation subject to quotas. It is a condition that the fuel is supplied directly into the aircraft's tank.
A refund of CO2 tax has been introduced for the purchase of fuel for civil aviation at the Norwegian Armed Forces' airports.
From 1 July 2025, anyone who buys fuel at the Norwegian Armed Forces' airports for use in civil aviation can apply for a refund of CO2 tax. The refund scheme does not apply to purchases made before 1 July 2025.
The buyer can apply for a refund for fuel purchased for use in domestic aviation subject to quotas or in international aviation. Read more about how to apply for a refund.
Domestic aviation subject to quotas
From 1 March 2026, the buyer will receive a full refund of CO2 tax at the domestic aviation rate, which is NOK 4.18 per litre.
International aviation
The buyer will receive a full refund of CO2 tax at the domestic aviation rate, which is NOK 4.18 per litre.
About this excise duty
Rates for 2026
The duties are calculated per standard litre of mineral oil and petrol, and per standard cubic metre (Sm3) and kilogram for natural gas and LPG, respectively.
|
|
CO2 tax |
Auto diesel/petrol tax |
Total |
|
Mineral oil, unmarked, ultra-low sulphur (auto diesel) |
NOK 4.42 per litre |
NOK 2.28 per litre |
NOK 6.70 per litre |
|
Mineral oil, marked, ultra-low sulphur (duty-free diesel, etc.) |
NOK 4.42 per litre |
|
NOK 4.42 per litre |
|
Petrol, ultra-low sulphur |
NOK 3.80 per litre |
NOK 3.77 per litre |
NOK 7.57 per litre |
|
Natural gas |
NOK 3.26 per Sm3 |
|
NOK 3.26 per Sm3 |
|
LPG |
NOK 4.92 per kilogram |
|
NOK 4.92 per kilogram |
Sulphur excise duty
For mineral oil containing 0.05 percent sulphur as a proportion by weight, NOK 0.16 must be paid per litre for each commenced 0.1 percent as a proportion by weight of sulphur.
Reduced rate
Reduced rates apply for certain areas, including fishing and hunting in distant waters, and for certain types of industry. For the sulphur excise duty, a reduced rate applies that is proportional to the removal efficiency for the emission.
Reduced rates apply to certain areas, including fishing and hunting in distant waters, fishing and hunting in both coastal and distant waters, and to certain types of industry. For the sulphur excise duty, a reduced rate applies that is proportional to the removal efficiency of the emission.
Reduced rates from 1 January 2025.
The exemption from CO2 tax on mineral oil, natural gas, and LPG for vessels engaged in fishing and hunting in distant waters has been abolished with effect from 1 January 2025. Instead, a tax with a reduced rate has been introduced for this use.
These are the reduced rates for 2025:
mineral oil for fishing in distant waters, NOK 0.93 per litre
natural gas for fishing and hunting in distant waters, NOK 0.70 per Sm3
LPG for fishing and hunting in distant waters, NOK 1.05 per kilo
The reduced rate will be applied in the same manner as the previous exemption for fishing and hunting in distant waters.
Use the new duty group 106 for the reduced rate. It is available in the code guide.
From 1 January 2026, a reduced rate was also introduced for vessels engaged in fishing and hunting in both coastal and distant waters.
In 2026, the following reduced rates apply:
- Mineral oil for fishing in coastal and distant waters, NOK 2.76 per litre.
- Natural gas for fishing and hunting in coastal and distant waters, NOK 2.04 per Sm3.
- LPG for fishing and hunting in coastal and distant waters, NOK 3.08 per kilogram.
- The reduced rate will be applied in the same manner as the previous exemption for fishing and hunting in distant waters.
A new duty group 107 for reduced rates is available in the code guide (in Norwegian only).
A reduced CO2 tax has been introduced on mineral oil, natural gas, and LPG for ships engaged in quota-based domestic shipping.
Quota-based domestic shipping is shipping in Norwegian territorial waters that is subject to quotas under the Greenhouse Gas Emission Trading Act or the equivalent regulations in another EEA country.
Registered businesses may supply products subject to excise duty at the reduced CO2 tax rate on mineral oil, natural gas, and LPG (direct exemption). New duty groups for reduced rates are listed in the code guide (in Norwegian only).
For products subject to excise duty supplied by non-registered enterprises, a refund is granted for the difference between the CO2 tax paid on mineral oil, natural gas, or LPG and the reduced rate. Read more about how to apply for a refund.
From 1 March 2026, the following reduced rates apply:
- Mineral oil for ships engaged in quota-based domestic shipping, NOK 2.15 per litre.
- Natural gas for ships engaged in quota-based domestic shipping, NOK 1.59 per Sm3.
- LPG for ships engaged in quota-based domestic shipping, NOK 2.40 per kilogram.
Here are examples of exemptions from the tax duty:
Biodiesel
Biodiesel is exempt from both CO2 tax and sulphur excise duty.
New marker substance for diesel and biodiesel from 1 July 2024
International
No CO2 tax and sulphur excise duty applies in connection with the usage of mineral products, among others, in
- international air transport
- international maritime transport
Domestic aviation subject to quotas
The supply of mineral oil from registered enterprises directly into the aircraft's tank is exempt from CO2 tax.
CO2 capture and storage
CO2 capture and storage are exempt from the duty. This exemption is implemented through refunds of paid CO2 tax on mineral oil, petrol, natural gas, and LPG once the CO2 emissions have been captured and stored. How to apply for a refund.
Natural gas and LPG
A temporary exemption from the CO2 tax on natural gas and LPG used in certain processes is in place. The exemption is implemented using a refund scheme. The enterprises must buy natural gas and LPG with the full duty included in the price. The enterprises may then apply to the Tax Administration for a refund of the difference between the full rate and the reduced rate.
If you intend to destroy or annihilate goods, you must notify the Norwegian Tax Administration.
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
- Manufacturers of mineral products must register their enterprises as liable for excise duties.
- Importers of mineral products must register their enterprises as liable for excise duties.
- Registration for importers of natural gas and LPG that is not supplied to fuel gas facilities/filling stations is optional.
More information about the registration of goods where the road usage tax applies.
If you’re registered, you’ll pay the duty when you withdraw the goods from the enterprise's approved premises.
Register the enterprise as liable for excise duties