Application for proportional one-off registration tax

You can apply for proportional one-off registration tax at the time of registration of the vehicle in Norway. The scheme applies to renting and leasing vehicles that are registered in Norway for a contractually time-limited period. The upper limit for duration of this period is five years.

To register a vehicle with proportional one-off registration tax, you have to apply to the Norwegian Tax Administration before the registration.

Vehicles that are registered with proportional one-off tax have to go through the same approval and classification process and meet the same technical requirements as the Norwegian Public Roads Administration have for all other vehicles.

You can calculate what the proportional one-off registration tax will be. The basis for the calculation will be the ordinary one-off registration tax at the time of registration. You can calculate the ordinary one-off registration tax using our calculator for importing vehicles.

When you’ve calculated the one-off registration tax, you can use the deduction table to find out what percentage of the ordinary one-off registration tax the proportional one-off registration tax amounts to.

Example:
If the vehicle is new when registered in Norway and the vehicle is going to be in Norway for three years, the proportional one-off registration tax amounts to 33 percent.

If the vehicle is used at the time of first-time registration in Norway, you must first calculate the ordinary one-off registration tax including deduction for use, including alternative calculation of deduction for use according to applicable rules. The proportional one-off registration tax is then calculated as a percentage of the ordinary one-off registration tax, in the same way as for new vehicles.

  • You must state that you wish to apply for proportional one-off registration tax.
  • You must state the dispatch and serial number for the customs clearance of the vehicle.
  • You must state the vehicle's chassis number, as well as the make and model.
  • You must state in which country your rental or leasing agreement is entered into.
  • You must state the agreement's start date and end date.
  • You must attach a copy of the rental/leasing agreement.

If changes occur during the period in which proportional one-off registration tax has been granted, you must apply to the Norwegian Tax Administration for:

  • a shortened period
  • an extended period
  • permanent use (the vehicle remains in Norway)

The application must include:

  • previous case number
  • chassis number
  • registration number
  • the rental/leasing agreement's new end date
  • a copy of the new rental/leasing agreement

Remember that such a change can only be made once.

Once you’ve been granted your application for proportional one-off registration tax, it's important that you’re the one who declares the vehicle for registration. If someone else declares the vehicle for registration with the Norwegian Public Roads Administration, the vehicle will be assessed with the full one-off registration tax.

You'll receive a decision from the Tax Administration, with payment information, when your application has been processed. Proportional one-off registration fees cannot be paid via an online payment solution.

When the planned rental or leasing period has expired, the vehicle must be put out of use, de-registered in Norway, and possibly exported. If the vehicle is going to be used in Norway, a new one-off registration tax has to be paid.

If you want to re-register in Norway a vehicle that has previously been registered with proportional one-off registration tax, or that has been de-registered in Norway and possibly exported after completed or shorter contractual period, you have to pay a new one-off registration tax according to the rules and rates applicable at the time of registration.

You’ll find more information on proportional one-off registration tax in the annual circular for one-off registration tax.