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 329,600, 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.
Exception
| Exception | The calculation is based on the following: |
| If the car is older than 3 years as of 1 January of the income year |
75 percent of the vehicle's list price as new |
| If you can document that car is used for work in excess of 40,000 km in the income year | 75 percent of the vehicle's list price as new |
In cases of combining
|
56.25 percent of the vehicle's list price as new |
| Electric cars | 80 percent of the vehicle's list price as new |
| A car that is over 3 years old as of 1 January of the income year | 60 percent of the vehicle's list price as new |
|
In cases of combining
|
75 percent of the vehicle's list price as new |
|
In cases of combining
|
56.25 percent of the vehicle's list price as new |
|
Unntak |
Utregningen tar utgangspunkt i: |
|
Hvis bilen er eldre enn 3 år per 1. januar i inntektsåret |
75 prosent |
|
Hvis du dokumenterer at yrkeskjøringen overstiger 40 000 km i inntektsåret |
75 prosent |
|
Ved kombinasjon av
|
56,25 prosent |
|
|
|
|
Elbil |
80 prosent |
|
Elbil eldre enn 3 år per 1. januar i inntektsåret |
60 prosent |
|
Ved kombinasjon av
|
75 prosent |
|
Ved kombinasjon av
|
56,25 prosent |
Eksempler
The employee has free use of a car in January 2022. The car has a list price of NOK 279,000.
Calculated benefit for January 2022: (NOK 279,000 x 30%)/12 = NOK 6,975
The employee has free use of a car from 20 January 2022 (part of a month). The car has a list price of NOK 660,000.
Calculated benefit for January 2022: (NOK 329,600 x 30%)/12 + (NOK 330,600 x 20%)/12 = NOK 13,746.
The employee has free use of a car in January 2022. The car was first registered on 15 November 2016 and has a list price of NOK 249,000. As the car was more than three years old as of 1 January 2022, 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 2022: (NOK 186,750 x 30%)/12 = NOK 4,669
The employee has free use of a car in January 2022. The car was first registered on 15 December 2013 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 2022, since he used an electronic logbook, and since it is overwhelmingly likely that during 2022 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 2022: (NOK 329,600 x 30%)/12 + (NOK 2,275 x 20%)/12 = NOK 8,278
The employee has free use of a car in January 2022. The electric car has a list price of NOK 249,000.
Reduced basis for calculation: NOK 249,000 x 80% = NOK 199,200
Calculated benefit for January 2022: (NOK 199,200 x 30%)/12 = NOK 4,980
The employee has free use of a car in January 2022. The electric car was first registered on 15 November 2016 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 2022, the list price must be reduced to 60% of the original price.
Reduced basis for calculation: NOK 249,000 x 60% = NOK 149,400
Calculated benefit for January 2022: (NOK 149,400 x 30%)/12 = NOK 3,735