Rate for:

Alcoholic beverages

Here you'll find current and previous rates.

Read more about tax on alcoholic beverages

Spirits-based beverages
in excess of 0.7 volume percent		 NOK 8.77 per volume percent per litre
Alcoholic beverages
in excess of 0.7 percent and up to 2.7 percent by volume		 NOK 3.53 per litre
Alcoholic beverages
in excess of 2.7 percent and up to 3.7 percent by volume		 NOK 13.28 per litre

Alcoholic beverages
in excess of 3.7 percent and up to 4.7 percent by volume

NOK 22.99 per litre
Alcoholic beverages
in excess of 4.7 percent and up to 22 percent by volume		 NOK 5.14 per volume percent per litre

 

Reduced rate for small breweries

Small breweries pay a reduced rate on fermented alcoholic beverages that they produce.

Fermented alcoholic beverages cover, among other things, beer, cider and mead.

“Small breweries” refers to enterprises that are financially and legally independent from other breweries, and that have an annual production of less than 500,000 litres of fermented alcoholic beverages. The reduced rate applies to fermented alcoholic beverages with an alcohol strength in excess of 3.7 and up to 4.7 percent by volume.

  • NOK 18.39 per litre for volume up to 50,000 litres annually
  • NOK 19.55 per litre for volume above 50,000 litres and up to 100,000 litres annually
  • NOK 20.70 per litre for volume above 100,000 litres and up to 150,000 litres annually
  • NOK 21.84 per litre for volume above 150,000 litres and up to 200,000 litres

Tax is also payable on beverage packaging.