Road traffic insurance tax

The road traffic insurance tax is a tax on mandatory liability insurance for motor vehicles. From 1 January 2018, the annual motor vehicle tax has been replaced by the road traffic insurance tax.

The tax also covers fines for uninsured motor vehicles collected by the Norwegian Motor Insurer's Bureau (TFF).

The obligation to pay the tax covers agreements concerning mandatory liability insurance (road traffic insurance) for domestic-registered motor vehicles. The tax also covers fines that the Norwegian Motor Insurer’s Bureau has collected for uninsured motor vehicles and cases where a new owner has not taken out insurance for their motor vehicle.

Road traffic insurance tax is not payable on liability insurance or fees for motor vehicles that are covered by the weight-based motor vehicle tax.

Motor vehicles registered under self-insurers are not covered by the road traffic insurance tax.

The obligation to pay the tax arises when the insurance company’s liability under the insurance agreement is initiated. As regards fines for uninsured motor vehicles, the tax obligation starts when the Norwegian Motor Insurer's Bureau (TFF) has received the fine.

The tax is calculated per day that the motor vehicle has been covered by liability insurance.

Rate for 2019

The tax must be paid in the following amounts (NOK) per day:

Type of motor vehicle

Motor insurance agreements that are established or have a main renewal date and fines that are received: 

 

before 1 March 2018

1 March 2018 to February 2019

1 March 2018 or later

Bil under 7500 kg 7.73 7.85 7.97
Bil under 7500 kg, diesel uten fabrikkmontert partikkelfilter 9.01 9.15 9.29
Årsprøvekjennemerke 7.73 7.85 7.97
Motorsykkel 5.37 5.46 5.54
Veteranbil, moped, traktor, taxi (med hovedløyve) med fler 1.25 1.27 1.29

 

Exemptions from road traffic insurance tax

Among other things, the following are exempt from road traffic insurance tax:

  • Motor vehicles registered for use on Svalbard
  • Electric cars

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

Enterprises with a concession to run an insurance business that are obliged to join the Norwegian Motor Insurer’s Bureau (TFF) must register as a taxable enterprise for the reporting and payment of road traffic insurance tax. TFF is also required to register.

Foreign enterprises (which do not have a place of business or domicile in Norway) that sell liability insurances and are obliged to join TFF are obliged to pay the tax through their representative in Norway. 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.

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