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 basic tax is also payable on mineral oils, along with a sulphur tax on mineral oils containing more than 0.05 percent by weight of sulphur.
Rates for 2019
The taxes 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 |
Basic tax |
Auto diesel oil/petrol tax |
Total |
|
Mineral oil, unmarked, ultra-low sulphur (auto diesel oil) |
NOK 1.35 per litre |
|
NOK 3.81 per litre |
NOK 5.16 per litre |
|
Mineral oil, marked, ultra-low sulphur (heating oil, etc.) |
NOK 1.35 per litre |
NOK 1.65 per litre |
|
NOK 3.00 per litre |
|
Petrol, ultra-low sulphur |
NOK 1.18 per litre |
|
NOK 5.25 per litre |
NOK 6.43 per litre |
|
Natural gas |
NOK 1.02 per Sm3 |
|
|
NOK 1.02 per Sm3 |
|
LPG |
NOK 1.52 per kg |
|
|
NOK 1.52 per kg |
Sulphur tax: Sulphur tax is payable on mineral oils containing over 0.05 percent by weight of sulphur. The rate is NOK 0.133 for every 0.1 percent sulphur.
Exemptions from the taxes
There are certain exemptions from these taxes. CO2 tax is not payable on mineral products used for the following:
- aircraft in international service
- shipping in international service
Reduced rates apply for certain areas of application, including certain types of industry. A reduction in the sulphur tax is granted based on the purity rate of the emissions.
Biodiesel is exempt from CO2, sulphur and basic tax.
Destruction/annihilation
If you intend to destroy or annihilate goods, you must submit a request to do so to the Norwegian Tax Administration. The request must include a complete list of the goods to be destroyed, and you must state when and where the destruction will take place. The request must be submitted no later than 48 hours before the destruction is planned to take place. The destruction cannot commence until the tax office has responded to the request. Your enterprise must be registered as liable for excise tax in order to be eligible for exemption from the taxes upon destruction.
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
If you have an enterprise that imports mineral products, you can opt to register as liable for tax. If you're already registered, you'll pay the tax when you withdraw the goods from the enterprise's premises. The premises must be approved. If the goods are not placed on approved premises, you'll have to pay the tax upon import. If you import mineral products and are not registered as liable for tax, you'll also have to pay the tax upon import.
Manufacturers of mineral products must register as liable for tax.