Deduction for use
When you import a used vehicle, you can obtain a reduction in the amount for the one-off registration tax. This is known as deduction for use. There are two methods for calculating the deduction for use, and you can choose yourself which of them you prefer.
Ordinary calculation method
The one-off registration tax is reduced according to the age of the vehicle. A percentage-based deduction is given that increases at regular intervals until the vehicle is 20 years old. The deduction for use is calculated from the vehicle’s first registration date abroad up to the date the vehicle was first registered in Norway.
The information on the vehicle found in the vehicle register is used for the ordinary calculation for the one-off registration tax and the deduction for use.
Alternative calculation method
You can also calculate the deduction for use by this alternative calculation method. Instead of receiving a percentage-based deduction, this is individually calculated, based on the price and odometer reading of the vehicle.
The alternative calculation method is more demanding and requires extensive and specific information about the vehicle. The Tax Administration is therefore unable to provide specific advance assessments as to the profitability of the calculation method.
Note that if you apply by using the alternative calculation method, this is binding for you.
How to apply for the alternative calculation method
You register the vehicle and pay the one-off registration tax together with 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 date unless you have been granted credit for the one-off registration tax.
If you have been granted credit for the one-off registration tax, you must choose the alternative calculation in the Tax Administration’s payment solution by clicking the link “Gå til betaling” (in Norwegian only) to go to the payment solution in the Autosys service for dealers. You must choose the alternative calculation of the deduction for use before you can complete the registration for the vehicle.
Credit customers who do not use the Autosys service for dealers
If you have been granted credit for the one-off registration tax and want to apply for alternative calculation without being a user of the Autosys service for dealers, you must log on to the Tax Administration’s payment solution. In the payment solution, you’ll be identified as a credit customer and are given the option to apply for alternative calculation of the deduction for use subject to these regulations. You must choose alternative calculation in the Tax Administration’s payment solution before you can visit a Driver and Vehicle Licensing Office for the registration of the vehicle.
Please note: the 15 working days deadline for the application for the alternative calculation method does not apply to credit customers.
If the vehicle’s price cannot be found in the price lists, or the vehicle is more than 10 years old, or if the vehicle is a van or motorcycle, the price must be determined separately at the time the Tax Administration is making their assessment of the deduction for use.
Price lists are based on the average technical condition of the vehicle and an odometer reading that a vehicle of this age could normally be expected to have. These price lists are therefore limited in their use to uncover any special variations regarding an individual vehicle.
When using price lists, one must consider the details/information a vehicle is or will be registered with in the vehicle register (Autosys). All specification and technical data must tally with the vehicle - f. ex., make, model, registration date and year, type of chassis, drive shaft, length, gearbox, fuel type, as well as net weight, power, cylinder capacity/CO2 emission and current odometer reading at the moment of registration.
Only the equipment registered in the vehicle register should be considered when calculating the ratio value. Extra equipment beyond the one listed in the vehicle register should as a general rule be disregarded.
Many vehicles are listed with different priced equipment types. In these cases, you must use the price for the most moderately priced model (entry level model). In case of discrepancies between the price lists, you must use the most moderately priced model listed in the price list. Do not calculate additions or make deductions to the basis price if the vehicle is equipped with or lacks extra equipment, for example leather covers, xenon lamps and more.
Year of registration and model year
When models change, new models are often launched on the market in the previous summer/autumn. Therefore, the year of registration is not necessarily the same year as the model year.
New vehicle price
Do not use campaign prices marked “k” when using the new vehicle prices supplied by the traffic information agency, Opplysningsrådet for veitrafikken AS. The new vehicle price must be inflation adjusted before it can be compared to the current price of the vehicle. The import calculator automatically adjusts for inflation when you register the new vehicle price before calculating the ratio.
Used vehicle price
The vehicle prices from the car information handbook Rødboka AS are determined based on an average number of kilometres travelled. If the odometer reading for your vehicle deviates by more than 50 percent from the average number of kilometres travelled for equivalent vehicles, the import calculator will adjust the used vehicle price accordingly.
You must use these price lists:
- How to find used vehicle prices: Rødboka AS (accessible through the import calculator)
- • How to find new vehicle prices: Lists from the Opplysningsrådet for veitrafikken AS
You can calculate the deduction for use for either the ordinary or the alternative method in our calculator for the import of vehicles.
You`ll find additional information on the alternative calculation of deduction of use in the annual circular for the one-off registration tax. You can read more about price lists, equipment types, model changes and kilometre adjustment at the Directorate of Taxes’ remarks.