Tax on technical ethanol and ethanol preparations

Tax is payable on technical ethanol and ethanol preparations.

About this excise duty

Rate for 2024

The tax is in principle the same as for alcoholic beverages: 

Spirits-based beverages 
in excess of 0.7 percent by volume 

NOK 9.03 per percent by volume per litre 

Alcoholic beverages 
in excess of 0.7 and up to 2.7 percent by volume 

NOK 3.64 per litre 

Alcoholic beverages
percent by volume 2.7 and up to 3.7 percent by volume 

NOK 13.68 per litre 

Alcoholic beverages
percent by volume 3.7 and up to 4.7 percent by volume 

NOK 23.68 per litre 

Alcoholic beverages 
in excess of 4.7 and up to and including 22 percent by volume 

NOK 5.29 per percent by volume per litre 

See earlier years’ rates 

Technical ethyl means pure ethyl or products containing ethyl alcohol that:

  • has an alcohol content of above 0.7 percent by volume
  • are not meant for drinking
  • fall under the Customs Tariff rate’s positions 22.03 to 22.08

Ethanol products means ethanol products that:

  • has an alcohol content of above 2.5 percent by volume
  • do not fall under the following positions in the Customs Tariff: 22.03 to 22.08, 30.03 to 30.06, 17.04, 18.06, 20.08

Beer and wine may be covered by the regulations for technical ethanol if it is to be used for technical purposes, meaning it is not intended for drinking.

It is the intended use of the product rather than how it has been produced that determines whether a product is considered as technical ethanol or an alcoholic beverage. 

If you are destroying goods, you must report it to the Tax Administration.

 

Alcohol that will be used for technical, scientific or medicinal purposes is exempt from the alcoholic beverage tax. The alcohol must be made unsuitable for drinking or otherwise guaranteed against being used for drinking.

 

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.

Reporting excise duties

 

When you’ve submitted an excise tax return, you’ll receive a response containing payment information.

 

Registration

Enterprises that import or produce technical ethanol must register their enterprise as liable for excise duties. You must pay the tax when you withdraw the goods from the enterprise's premises. These premises must be approved. If the goods are not placed in approved premises, you'll have to pay the tax upon import. 

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

Register the enterprise as liable for excise duties 

 

Legal sources

The Tax Administration issues annual circulars about this excise duty. These circulars and other legal sources are meant for professional parties that need more comprehensive legal information.

See circulars, hearings, and other legal sources (not available in English)