Mineral product tax
A CO2 tax is payable on mineral oil, petrol, gas, natural gas and LPG that's either imported into Norway or produced in Norway. A sulphur tax is also payable on mineral oils containing more than 0.05 percent by weight of sulphur.
A reduced rate has been introduced for fishing and hunting in distant waters
The exemption from the CO2 tax on mineral oil, natural gas, and LPG for vessels engaged in fishing and hunting in distant waters will be removed with effect from 1 January 2025. Instead, a tax at a reduced rate has been introduced.
In 2025, the following reduced rates applies:
- mineral oil for fishing in distant waters NOK 0.93 per litre
- natural gas for fishing and hunting in distant waters NOK 0.70 per Sm3
- LPG for fishing and hunting in distant waters NOK 1.05 per kilo
The reduced rate is implemented in the same manner as the previous exemption for fishing and hunting in distant waters.
A new duty group 106 for reduced rates will become available in the code guide within February 2025.
About this excise duty
Rates for 2025
The duties are calculated per standard litre of mineral oil and petrol, and per standard cubic metre (Sm3) and kilogram for natural gas and LPG, respectively.
|
|
CO2 tax |
Auto diesel/petrol tax |
Total |
|
Mineral oil, unmarked, ultra-low sulphur (auto diesel) |
NOK 3.79 per litre |
NOK 2.69 per litre |
NOK 6.48 per litre |
|
Mineral oil, marked, ultra-low sulphur (duty-free diesel, etc.) |
NOK 3.79 per litre |
|
NOK 3.79 per litre |
|
Petrol, ultra-low sulphur |
NOK 3.25 per litre |
NOK 4.16 per litre |
NOK 7414 per litre |
|
Natural gas |
NOK 2.80 per Sm3 |
|
NOK 2.80 per Sm3 |
|
LPG |
NOK 4.22 per kilogram |
|
NOK 4.22 per kilogram |
Sulphur excise duty
For mineral oil containing 0.05 percent sulphur as a proportion by weight, NOK 0.1570 must be paid per litre for each commenced 0.1 percent as a proportion by weight of sulphur.
Reduced rate
Reduced rates apply for certain areas, including fishing and hunting in distant waters, and for certain types of industry. For the sulphur excise duty, a reduced rate applies that is proportional to the removal efficiency for the emission.
Here are examples of exemptions from the tax duty:
Biodiesel
Biodiesel is exempt from both CO2 tax and sulphur excise duty.
New marker substance for diesel and biodiesel from 1 July 2024
International
No CO2 tax and sulphur excise duty applies in connection with the usage of mineral products, among others, in
- international air transport
- international maritime transport
CO2 capture and storage
CO2 capture and storage are exempt from the duty. This exemption is implemented through refunds of paid CO2 tax on mineral oil, petrol, natural gas, and LPG once the CO2 emissions have been captured and stored. How to apply for a refund.
Natural gas and LPG
A temporary exemption from the CO2 tax on natural gas and LPG used in certain processes is in place. The exemption is implemented using a refund scheme. The enterprises must buy natural gas and LPG with the full duty included in the price. The enterprises may then apply to the Tax Administration for a refund of the difference between the full rate and the reduced rate.
If you intend to destroy or annihilate goods, you must notify the Norwegian Tax Administration.
The basic tax on mineral oil is dissolved from 1 January 2023.
Enterprises may apply for a refund for the period up to and including 31 December 2022.
Report and pay
Enterprises that are registered as liable for excise duties must report their excise duties online. You do this in the excise tax return.
When you’ve submitted an excise tax return, you’ll receive a response containing payment information.
Registration
- Manufacturers of mineral products must register their enterprises as liable for excise duties.
- Importers of mineral products must register their enterprises as liable for excise duties.
- Registration for importers of natural gas and LPG that is not supplied to fuel gas facilities/filling stations is optional.
More information about the registration of goods where the road usage tax applies.
If you’re registered, you’ll pay the duty when you withdraw the goods from the enterprise's approved premises.
Register the enterprise as liable for excise duties