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 of private use of a company car is set to 30% of the car's list price as new, up to NOK 308,500 and 20 per cent of the excess list price.
The basis for the calculation according to the previous paragraph is normally 100 per cent of the car’s list price as new. However, the calculation is based on just 75 percent of the car's list price as new if:
- the car is more than three years old as of 1 January of the income year, or
- the taxpayer can substantiate more than 40,000 km of job-related driving during the income year.
In the case of electric cars the basis for the calculation is only 60 per cent of the car’s list price as new.
If the car is more than three years old as of 1 January of the income year and the taxpayer can substantiate more than 40,000 km of job-related driving during the income year, the calculation is based on 56.25 per cent of the car's list price as new.
If a car that is over three years old as of 1 January of the income year is an electric car, the calculation will be based on 45 per cent of the car's list price as new.
In cases combining an electric car and a taxpayer who can substantiate more than 40,000 km of job-related driving during the income year, the calculation will be based on 60 per cent of the car’s list price as new.
If you were a member of a company car scheme for part of the income year, the benefit taxation will be proportional to the number of months or part thereof during which the car was available to you.
The employee has free use of a car in January 2019. The car has a list price of NOK 279,000.
Calculated benefit for January 2019: (NOK 279,000 x 30%)/12 = NOK 6,975
The employee has free use of a car from 20 January 2019 (part of a month). The car has a list price of NOK 660,000.
Calculated benefit for January 2019: (NOK 308,500 x 30%)/12 + (NOK 351,500 x 20%)/12 = NOK 13,571.
The employee has free use of a car in January 2019. The car was first registered on 15 November 2015 and has a list price of NOK 249,000. As the car was more than three years old as of 1 January 2019, 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 2019: (NOK 186,750 x 30%)/12 = NOK 4,669
The employee has free use of a car in January 2019. The car was first registered on 15 December 2012 and has a list price of NOK 550,000 (including extra equipment). Since the car was more than three years old as of 1 January 2019, since he used an electronic logbook, and since it is overwhelmingly likely that during 2019 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 550,000 x 56.25% = NOK 309,375
Calculated benefit for January 2019: (NOK 308,500 x 30%)/12 + (NOK 875 x 20%)/12 = NOK 7,727
The employee has free use of a car in January 2019. The electric car has a list price of NOK 249,000.
Reduced basis for calculation: NOK 249,000 x 60% = NOK 124,500
Calculated benefit for January 2019: (NOK 149,400 x 30%)/12 = NOK 3,735
The employee has free use of a car in January 2019. The electric car was first registered on 15 November 2015 and has a list price of NOK 249,000 (including extra equipment). As the car was more than three years old as of 1 January 2019, the list price must be reduced to 45% of the original price.
Reduced basis for calculation: NOK 249,000 x 45% = NOK 112,050
Calculated benefit for January 2019: (NOK 112,050 x 30%)/12 = NOK 2,801