Road tax on fuel
Duty is payable on petrol, unmarked mineral oil, bioethanol, natural gas and LPG which is imported into Norway or produced in Norway.
About this excise duty
Rates for 2024
|
Petrol |
4,16 kr per liter |
|
Bioethanol |
2,12 kr per liter |
|
Diesel (mineral oil used as a motor vehicle propellant) |
2,69 kr per liter |
|
Biodiesel |
2,69 per liter |
|
Natural gas |
3,05 kr per Sm3 |
|
LPG |
3,98 kr per kg |
This tax comes in addition to the CO2 tax and the sulphur excise duty on mineral products.
Exemptions from road usage tax apply to:
- auto diesel oil for use in tractors, provided the oil is marked (through the addition of colouring and tracing agents)
- petrol used in work equipment with a two-stroke engine, e.g. chainsaws
If you use a boat or snowmobile in areas without roads, you can apply for a refund for tax on petrol.
Nytt merkestoff for diesel og biodiesel
Merket diesel og biodiesel er fritatt for veibruksavgift.
Fra 1.7.2024 er ACCUTRACETM PLUS nytt godkjent merkestoff for diesel og biodiesel. Tidligere godkjent merkestoff (Solvent Yellow 124) kan benyttes i en overgangsperiode ut 2025. I overgangsperioden kan lagring av diesel med nytt og gammelt merkestoff skje på samme tank.
Hvilke merkestoff og mengde som skal tilsettes er fastsatt i særavgiftsforskriften.
Road usage tax is payable on liquefied natural gas and LPG supplied to autogas facilities or other filling stations for use in motor vehicle propulsion.
Information on mineral oils not intended for automotive use can be found in tax on mineral products.
Report and pay
Registered enterprises liable for excise duty must report their excise duties. 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
Enterprises that manufacture or import petrol, mineral oil, bioethanol, and biodiesel, are subject to a registration obligation. This means that enterprises that import goods that are subject to the road use duty must be registered at the time of importation. The liability arises when the goods are imported or when you withdraw goods from the enterprise's approved premises.
Read more about whether your enterprise must be registered, how to do this and the information you must supply or document:
Register the enterprise as liable for excise duties
Filling up with the wrong fuel
If you mistakenly refuel with duty-free diesel (marked diesel), you must tell the Tax Administration.