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.

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