Rate for:

# Car - rates for company cars (standard rules)

If you use a company car owned or leased by your employer, the benefit is normally considered salary income and you have to pay tax on the benefit.

The benefit subject to withholding tax related to private use of company car is calculated at:

• 30 percent of the car's list price as new up to NOK 351,700, and 20 percent of any excess list price.

The rates for the benefit subject to withholding tax apply accordingly when assessed as a taxable benefit.

In cases of a company car scheme for part of the income year, the benefit taxation will be proportional to the number of whole and commenced months during which the car was available.

The basis for the calculation above is normally 100 percent of the car’s list price as new, with some exceptions.

 Exceptions The calculation is based on the following: If the car is older than 3 years as at 1 January of the income year 75 percentof the vehicle's list price as new If you can document that the car is used for work in excess of 40,000 km in the income year 75 percentof the vehicle's list price as new In cases of combining a car that is over 3 years old as at 1 January of the income year and use of the car for work in excess of 40,000 km in the income year 56.25 percentof the vehicle's list price as new

### Eksempler

The employee has free use of a car in January 2024. The car has a list price of NOK 279,000.

Calculated benefit for January 2024: (NOK 279,000 x 30%)/12 = NOK 6,975

The employee has free use of a car from 20 January 2024 (part of a month). The car has a list price of NOK 660,000.

Calculated benefit for January 2024: (NOK 351,700 x 30%)/12 + (NOK 308,300 x 20%)/12 = NOK 13,931

The employee has free use of a car in January 2024. The car was first registered on 15 November 2018 and has a list price of NOK 249,000. As the car was more than three years old as of 1 January 2024, the list price must be reduced to 75% of the original price.

Reduced basis for calculation: NOK 249,000 x 75% = NOK 186,750

Calculated benefit for January 2024: (NOK 186,750 x 30%)/12 = NOK 4,669

The employee has free use of a car in January 2024. The car was first registered on 15 December 2015 and has a list price of NOK 590,000 (including extra equipment). Since the car was more than three years old as of 1 January 2024, since he used an electronic logbook, and since it is overwhelmingly likely that during 2024 he will drive more than 40,000 km on business using this car, the list price must be reduced to 56.25 percent of the original price.

Reduced basis for calculation: NOK 590,000 x 56.25% = NOK 331,875

Calculated benefit for January 2024: (NOK 331,875 x 30%)/12 = NOK 8,297