Road tax on fuel

Duty is payable on petrol, unmarked mineral oil, bioethanol, natural gas and LPG which is imported into Norway or produced in Norway.

Rate for 2019

Petrol

 

Petrol with ultra-low sulphur content (less than 10 ppm sulphur)

NOK 5.21 per litre

Low-sulphur petrol (less than 50 ppm sulphur)

NOK 5.25 per litre

Other petrol  

NOK 5.25 per litre

Bioethanol which is covered by the turnover requirement

NOK 5.21 per litre

 

 

Diesel oil (oil for the propulsion of motor vehicles)

 

Mineral oil with ultra-low sulphur content (less than 10 ppm sulphur):

NOK 3.81 per litre

Low-sulphur mineral oil (less than 50 ppm sulphur)

NOK 3.87 per litre

Other mineral oils

NOK 3.87 per litre

Biodiesel covered by the turnover requirement   

NOK 3.81 per litre

 

 

Natural gas

NOK 0.00 per Sm3

LPG

NOK 2.98 per kg

This is in addition to CO2 excise tax and the sulphur tax on mineral products.

Information on mineral oils not intended for automotive use can be found in tax on mineral products.

Road use duty on LPG

Road use duty is payable on LPG supplied to autogas facilities or other filling stations for use in motor vehicle propulsion.

Exemption from road use duty

Exemptions from road use duty apply to:

  • auto diesel oil for use in tractors, provided the oil is marked (through the addition of colouring and tracing agents)
  • petrol used in work equipment with a two-stroke engine, e.g. chainsaws

If you use a boat or snowmobile in areas without roads, you can receive a refund for tax on petrol.

Filling up with the wrong fuel

If you mistakenly refuel with duty-free diesel (marked diesel), you must tell the Tax Administration.

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 fuel, you can opt to register as liable for tax. If you're 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 when you import the goods. If you import fuel and are not registered as liable for tax, you'll have to pay the tax when you import the products.

Producers of fuel must register as liable for tax.

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