Car - rates for company car not covered by the standard rules
Generally, the benefit subject to withholding tax related to private use of company car is calculated using the standard rules based on the car’s list price as new.
Some types of vehicles are considered unsuitable for private use. If you’ve still used the vehicle to travel to and from work or for recreational travels, the benefit must be estimated individually. That means that other rules than the standard rules for company car apply.
The rules for a benefit related to the private use of a company car that does not fall under the standard rules only apply to some types of vehicles, specifically:
- lorries with a total weight of 7,500 kg or more and buses with more than 15 passenger seats
- vehicles that, by law or other statutory provision, it is prohibited to use privately for purposes other than travel to/from work
- vehicles registered for nine or more passengers provided that they’re used in a transport scheme organised by the employer for the transport of employees to/from work and are not used privately except for travel to/from work.
In cases related to the private use of a company car that is not covered by the standard rules, the benefit subject to withholding tax is calculated according to the actual use (individual estimation):
|Private use of company car that is not covered by the standard rules||Rate per kilometre|
|For travels to/from work up to and including 4,000 km||NOK 3.40 per km|
|For travels to/from work in excess of 4,000 km||NOK 1.50 per km|
|For other private use (recreational travels, etc.)||NOK 3.40 per km|
The rates for the benefit subject to withholding tax apply accordingly when assessed as a taxable benefit.