Deduction for use
When you import a used vehicle, you can obtain a reduction in the one-off registration tax. This is known as 'bruksfradrag' (reduced rate). There are two ways of calculating the deduction for use, and you're free to decide which method to use.
You`ll receive a reduction in the one-off registration tax according to the age of the vehicle. A percentage-based deduction is given that increases at regular intervals until the vehicle is 30 years old. The deduction for use is calculated from the date on which the vehicle was first registered abroad to the date on which the vehicle is first registered in Norway.
The one-off registration fee and the deduction for use is calculated using information about the vehicle found in the Register of Motor Vehicles.
You can also calculate the deduction for use by an alternative method. This will not give you a percentage-based deduction, but a more individual calculation based on price and odometer reading.
The alternative calculation method is more demanding in terms of information and requires a lot of specific information about the vehicle. The Tax Administration is therefore unable to provide specific assessments in advance as to which calculation would be most advantageous.
Remember that once you`ve applied for the tax to be calculated using the alternative method, it will be binding.
Applying for a alternative calculation
Register the vehicle and pay the one-off registration tax based on the ordinary deduction for use.
You can then apply to have the deduction for use calculated using the alternative calculation method. The deadline for applications is 15 working days after the registration.
If you have credit for the one-off registration tax, you must choose the alternative calculation in the Tax Administration's payment solution. Do this by selecting "Gå til betaling" (Go to payment) in Autosys (in Norwegian only). You must choose the alternative method for calculating the deduction for use before the vehicle's registration process ends.
You can calculate the deduction for use according to either the ordinary or the alternative method using our calculator for importing vehicles.
You`ll find more information on alternative calculation of deduction of use in the annual circular for the one-off registration tax. You can read more about price lists, equipment variables, model changes and kilometre adjustment at the Directorate of Taxes’ remarks.