Rundskriv

Air passenger tax - differentiated tax introduced with effect from 1 April 2019

  • Published:

The air passenger tax is being restructured with effect from 1 April 2019. The tax will have two rates depending on the final destination: a low rate for journeys with a final destination in Europe, and a high rate for journeys to other final destinations.

In point 13.18 of Prop. 1 LS (2018-2019) Skatter, avgifter og toll 2019, the Norwegian government proposed that air passenger tax be restructured so that one of two rates will apply depending on the distance travelled. The proposal was approved by the Norwegian Parliament, and the Ministry of Finance has adopted provisions concerning the implementation of the change in Regulation No. 1451 of 11 December 2001 concerning excise duties.

Flights to final destinations in the following countries are subject to the low rate (NOK 75 per passenger):

Albania
Andorra
Belgium
Bosnia and Herzegovina
Bulgaria
Denmark, excluding Greenland
Estonia
Finland
France, with the exception of overseas ministries, territories and communities
Greece
Belarus
Ireland
Iceland
Italy
Kosovo
Croatia
Cyprus
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Moldova
Monaco
Montenegro
Netherlands
Northern Macedonia
Norway
Poland
Portugal
Romania
Russia west of the Ural Mountains
San Marino
Serbia
Slovakia
Slovenia
Spain
United Kingdom
Switzerland
Sweden
Czech Republic
Germany
Ukraine
Hungary
Vatican City State
Austria

Flights with a final destination in other countries are subject to the higher rate (NOK 200 per passenger).

For the countries that are listed, affiliated geographically separated areas are also covered, unless explicitly stated otherwise. This means, for example, that flights to Gibraltar (United Kingdom), Sicily (Italy), Mallorca and the Canary Islands (Spain) and Madeira and the Azores (Portugal) are covered by the low rate. However, France's overseas territories are subject to the higher rate.

The term "final destination" is defined in a new fifth paragraph of Section 3-22-1 of the Excise Duties Regulation. "Final destination" refers to the destination where the journey, according to the ticket or other travel document, is scheduled to end, regardless of the number of flights that the journey involves.

As regards the exemption for transfer and transit flights, under current law the first flight in a transit or transfer journey is subject to the tax - provided that the departure airport is Norwegian - whilst all subsequent flights are exempt from the tax. This is stipulated in Section 3-22-5 second paragraph of the Regulations. This rule will be continued. However, the restructuring of the tax will result in the rate for the first flight being determined by the final destination of the journey. This is stipulated in Section 3-22-5 second paragraph. For transit and transfer journeys with a final destination in Europe, the first leg of the journey will be subject to the low rate, as the final destination is in Europe. However, if the final destination of a transfer or transit journey is situated outside Europe, the higher rate will be payable even if the first leg of the trip is to an airport in Europe.

The tax must be declared to the Norwegian Tax Administration in the same way as before, using the following codes (tax types and groups):

Type

Group

Scope of the tax

Unit

Rate/NOK

FL

100

Flying from one Norwegian airport to another Norwegian airport

Passenger

75

FL

300

Flying from a Norwegian airport to a foreign airport in Europe

Passenger

75

FL

400

Flying from a Norwegian airport to other foreign aiports

Passenger

200

 

Links

footer/desktop/standard