Form RF-1351

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.

You must apply before you register the vehicle

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.

This is how the proportional one-off registration tax is calculated

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.

Payment methods

You can pay the proportional one-off registration tax in the same way as other one-off registration tax. The exemption is that you cannot use the payment solution at skatteetaten.no. Proportional one-off registration tax can, in other words, not be paid through the web-based payment solution.

You must do the following when the rental or leasing period is over

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.

More information

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