NOx tax
A tax is payable on emissions of nitrogen oxides (NOx) arising from energy generation from certain specified sources.
About this excise duty
The excise duty applies to emissions of nitrogen oxides (NOx) from the following sources:
- Propulsion machinery with a total installed capacity of over 750 kW
- Engines, boilers, and turbines with a total installed capacity of more than 10 MW
- Flares on facilities on the Norwegian Continental Shelf and on facilities on land
The excise duty applies to emissions in Norway and on the Norwegian Continental Shelf. Emissions from shipping in Norwegian territorial waters and domestic shipping are covered, although some of the shipping happens outside Norwegian territorial waters.
Exemption apply to
- enterprises that have signed the NOx Agreement 2018-2025. The exemption applies from the date on which the enterprise joined the agreement. Read more about the NOx Agreement at noxfondet.no.
- vessels used for fishing and catching in distant waters.
- direct international shipping.
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
Enterprises that own facilities, vessels, aircrafts, or vehicles subject to NOx duties are subject to the registration obligation. NOx-liable operators of facilities on the Norwegian continental shelf and movable facilities that conduct petroleum activity must also register.
Enterprises that only have tax-free emissions do not need to register.
Foreign enterprises (without a place of business or domicile in Norway) are liable to pay tax via their representative in Norway for Norwegian taxable shipping. The representative is subject to the registration obligation and has the same obligations and rights with regards to the Tax Administration as other registered enterprises that are liable for excise duties.
Register your enterprise as liable for excise duties