Refund of the one-off registration tax when you export a vehicle

You can get a partial refund of the one-off registration tax when you export a vehicle from Norway.

How much can I be refunded?

When a car is registered in Norway for the first time, a one-off registration tax must be paid. If you export this car abroad, you can get a partial refund of the one-off registration tax.

Calculator:

Note that you will never get a higher refund than what was paid at the time the vehicle was registered for the first time in Norway.

The calculation of refunds will be changed from 1 January 2024

Starting from 1 January 1 2024, the calculation method for the refund of the one-off registration tax when you export a vehicle has been changed. The change means that the Tax Administration will use the previously paid one-off registration tax as their basis and reduce it based on the vehicle’s age and deduction for use.

This means that the Tax Administration will not calculate the refund amount according to the applicable rates at the time of import, but by reducing previously paid one-off registration tax by a given rate. 

The change came into effect from 1 January 2024 and applies to certified exports from this date on. There are no other changes to deadlines, terms or documentation requirements.

Please note that the alternative calculation of deduction for use for vehicles that have been imported to Norway as second hand vehicles is not supported by available price lists. We are working on this issue.

The refund of the one-off registration tax is reduced on a percentage basis according to the age of the car. This is known as deduction for use. There are two methods of calculating the deduction for use and you can choose the method you prefer to use.

If you wish to apply for the alternative calculation method, you must do this together with the application for refund. You can use the free text field in the form and enter “alternative calculation method”. The selection of the alternative calculation method is binding and cannot be changed. By choosing the alternative calculation method for the deduction for use, the odometer reading at the time of export must be documented. The odometer reading is recorded in connection with the validation of the export declaration.

There is no exemption or refund of the registration transfer fee in connection with a short-term registration followed by the export of the vehicle.

Refunds of the one-off registration tax when you export a vehicle can be taxable income for your enterprise.

The income from a refund of one-off registration tax must be included in the calculations when you determine whether your enterprise is taxable.

Get help to find out whether you’re self-employed: Am I self-employed?

If you have modified a vehicle with the result that the vehicle has changed its duty group, the refund amount will be calculated according to the new duty group.

The requirements for getting a refund

Refunds are subject to some requirements and limitations:

It is the legal owner of the vehicle at the time of export who is entitled to a refund of the one-off registration tax. As a rule, the legal owner is:

  1. the registered owner in the Norwegian Public Roads Administration’s vehicle register
  2. the owner according to the notification of sale registered in the Norwegian Public Roads Administration's vehicle register
  3. the owner according to the sales’ contract can be submitted as documentation of ownership, but the Norwegian Tax Administration must evaluate this in each case.

  • The vehicle must have been registered for the first time in Norway on 26 June 2014 or later.
  • Applies only to vehicles that less than 10 years old.
  • The vehicle must have passed its mandatory roadworthiness test (“EU test”) and there must be no pending request for the removal of the number plates due to unpaid duties or technical defects.
  • The vehicle must have been deregistered in Norway before the refund can be paid 

  • The refund amount cannot be higher than the original one-off registration tax amount paid when the vehicle was registered for the first time.
  • A refund under the minimum threshold of NOK 7,500 will not be paid.

  • The main rule is that export must be documented with a certified export declaration.
  • The Tax Administration must have received all the necessary documentation of the completion of the application one year after the export of the vehicle at the latest.

This is what you must do

If you’re planning to export a vehicle from Norway and to apply for a refund of the one-off registration tax, you must always declare the export to Norwegian Customs.

If the vehicle is taken out of the country without the export being documented by this declaration, you cannot apply for a refund afterwards.

If you wish to declare the vehicle yourself, you must contact your nearest customs office. They will be able to provide you with the necessary information on how to proceed with the declaration of the export. 

Read more about declaration of export at Norwegian Customs 

You must get an export declaration from the customs authorities at the border

  • when you, as the party subject to duty of declaration, are transporting the goods to the border yourself.
  • when you’re using a transport company that is not registered in Norway.

If you’re using a Norwegian transport company, they must certify the export declaration.

The export declaration must be stamped and signed in field B.

There is no requirement for deregistration of the vehicle in Norway before export. This is because it must be possible to drive the car to its foreign destination without having to obtain new number plates (registration plates).

However, you should remember to deregister the car as soon as possible. You must pay road traffic insurance tax while you have valid liability insurance for your vehicle, and you’re obliged to have liability insurance as long as your vehicle has number plates.

How to apply

You must submit an online application to the Tax Administration.

From 1 January 2024, the Tax Administration will provide a new application form for refunds upon export to achieve a more efficient case processing over time. The application form will be available here.

Log in and submit:

Apply for a refund

The case processing time will be about six weeks

The case processing time for applications for refund of the one-off registration tax on the export of vehicles is about 6 weeks. The Tax Administration processes the applications as we receive them.

The paper form must only be used by foreign parties that cannot submit the application form online.

Download the paper form:

RF-1336 Application for refund of one-off registration tax upon export of vehicle 

Send the form by post to:

Skatteetaten
Postboks 9200 Grønland
0134 Oslo
Norway