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 From 1 January 2018, the annual motor vehicle tax has been replaced by the road traffic insurance tax.
About this excise duty
Rates for 2024
|
Type of vehicle |
Agreement for road traffic insurance is entered into or has a principal amount falling due, and received fees: |
||
|
|
before 1 March 2023 |
from 1 March 2023 up to and including February 2024 |
from 1 March 2024 or later |
|
Cars under 7,500 kg |
8.15 |
8.38 |
7.60 |
|
Cars under 7,500 kg, diesel without factory-fitted particulate filter |
9.57 |
9.84 |
9.11 |
|
Motorcycle |
5.93 |
6.10 |
5.23 |
|
Classic cars, mopeds, tractors, taxis, etc., including electric cars (from 1 March 2021) |
1.38 |
1.42 |
0.37 |
|
Electric cars |
8.15 |
8.38 |
8.70 |
The obligation to pay this tax applies to agreements related to mandatory liability insurance (road traffic insurance) for motor vehicles registred in Norway. The tax also applies to fees that the Norwegian Motor Insurers' Bureau has received for non-insured motor vehicles or where the new owner has not taken out insurance for the motor vehicle.
The tax applies to fees that the Norwegian Motor Insurers’ Bureau has received for non-insured motor vehicles.
The tax is calculated per 24 hours the motor vehicle has liability insurance.
The obligation to pay the tax arises when the insurance company’s liability according to the insurance agreement enters into force. In the event of fees for non-insured motor vehicles, the obligation to pay the tax arises when the Norwegian Motor Insurers’ Bureau has received the fee.
Road traffic insurance tax must not be paid for cars and vehicles that are
- covered by the weight-based motor vehicle tax
- registered on a self insurer
There is an exemption from the tax obligation for, amongst others, motor vehicles registered for use on Svalbard.
Registration
Enterprises that have a license to carry out insurance activity and an obligation to be a member of the Norwegian Motor Insurers’ Bureau, must register as enterprises liable for tax for the reporting and payment of the road traffic insurance tax. The Norwegian Motor Insurers’ Bureau must also register.
Foreign enterprises (without a place of business or domicile in Norway) that sell liability insurances and are obligated to be a member of the Norwegian Motor Insurers’ Bureau are liable to pay excise duties via a representative in Norway. 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.
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.