NOx tax

A tax is payable on emissions of nitrogen oxides (NOx) arising from energy generation from certain specified sources.

Rate for 2022

The tax is calculated per kilogram of actual emissions of nitrogen dioxides (NOx).

NOx

 NOK 23.79 per kg

The tax applies to emissions in Norway and on the continental shelf. As regards shipping, the tax covers emissions from vessels within Norwegian territorial waters and domestic shipping, even if part of the voyage takes place outside Norwegian territorial waters.

Exemptions from NOx tax

  • Entities that are affiliated to the environmental agreement concerning NOx 2018-2025. The exemption applies from the date on which the enterprise signed the agreement. For more information about the environmental agreement concerning NOx on noxfondet.no.
  • Vessels used for fishing and hunting in distant waters
  • Direct international shipping

How to report excise duties

Excise duties are reported online in the excise tax return.

Registering your enterprise as liable for tax

Enterprises that own installations, vessels, aircraft or vehicles that are subject to the NOx tax must be registered. The same applies to operators of facilities on the Norwegian continental shelf and mobile facilities performing petroleum activities that are subject to the NOx tax.

Enterprises that only have tax-free emissions do not need to register.

Foreign enterprises (which do not have a place of business or domicile in Norway) are obliged to pay tax via their representative in Norway for Norwegian taxable shipping. The representative must be registered and has the same rights and obligations with respect to the Norwegian Tax Administration as other registered enterprises that pay excise tax.