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.

About this excise duty

Rates for 2024

Petrol    

4,62 kr per liter   

Bioethanol

2,16 kr per liter   

Diesel (mineral oil used as a motor vehicle propellant) 

2,71 kr per liter    

Biodiesel   

3,02 per liter   

Natural gas 

2,96 kr per Sm3   

LPG   

3,86 kr per kg   

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

 

Exemptions from road usage tax 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 apply for a refund for tax on petrol.

Road usage tax is payable on liquefied natural gas and LPG supplied to autogas facilities or other filling stations for use in motor vehicle propulsion.

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

Road use duty and road tolls

The Norwegian Tax Administration and the Norwegian Public Roads Administration are considering different options  and solutions for a future scheme for road use duty and road tolls (road pricing).

Report and pay

Registered enterprises liable for excise duty must report their excise duties. 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 manufacture or import petrol, mineral oil, bioethanol, and biodiesel, are subject to a registration obligation. This means that enterprises that import goods that are subject to the road use duty must be registered at the time of importation. The liability arises when the goods are imported or when you withdraw goods from the enterprise's approved premises.

Read more about whether your enterprise must be registered, how to do this and the information you must supply or document:

 

Filling up with the wrong fuel

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