Non-alcoholic beverage tax

Tax is payable on non-alcoholic beverages that are either imported into Norway or produced in Norway.

The tax covers:

  • non-alcoholic beverages with added sugar or artificial sweetener
  • syrup with added sugar or artificial sweetener used in the manufacture of non-alcoholic beverages for sale, in dispensers or similar.

No tax is payable on non-alcoholic beverages in powder form.

Rate for 2019

Prepared products

NOK 4.82 per litre

Concentrate (syrup)

NOK 29.34 per litre

Juice and syrup based on fruit, berries or vegetables without added sugar

NOK 1.73 per litre

Concentrate (syrup based on fruit, berries or vegetables) without added sugar

NOK 10.47 per litre

Exemptions from the non-alcoholic beverage tax

There are certain exemptions from this tax. For example, non-alcoholic beverages used as an ingredient in another product are exempt.

Destruction/annihilation

If you intend to destroy goods, you must submit a request to do so to the Norwegian Tax Administration. The request must include a complete list of the goods that are to be destroyed, and 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. Destruction cannot be commenced 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 run a business that imports non-alcoholic beverages, 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 inside approved premises, you'll have to pay the tax when you import the goods.

If you import non-alcoholic beverages and are not registered as liable for tax, you'll have to pay the tax when you import the goods.

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