Exemption and reduction of the one-off registration tax

You do not need to apply in advance. You get the exemption immediately in our payment solution for one-off registration tax.

The exemption does not apply to the vehicle scrap deposit fee. This must be paid before you can proceed with registering the vehicle.

When you visit the Driver and Vehicle Licensing Office, you must bring the following supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Proof from the Norwegian Public Roads Administration that the vehicle is approved as amateur-built

To be granted an exemption for an amateur-built vehicle, the vehicle must be built, approved, and registered according to forskrift om godkjenning og registrering av amatørbygde kjøretøy (regulation on approval and registration of amateur-built vehicles - in Norwegian only). Only amateur-built vehicles that are registered for the first time in the Register of Motor Vehicles from 1 January 2017 are covered by the exemption.

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

When you visit the Driver and Vehicle Licensing Office, you must bring the following supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Confirmation from the Ministry of Foreign Affairs (form A2)

If the notifier has a credit for the one-off registration tax

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

You must bring the following with you to the Driver and Vehicle Licensing Office when you register the vehicle:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Confirmation from a regional health enterprise, or others who have been authorised by the health enterprise, that the vehicle is to be included in the health enterprise’s ambulance service

The registration can also be completed in the Autosys service for dealers.

If the notifier does not have a credit for the one-off registration tax

You must pay the vehicle scrap deposit fee before you can register the vehicle.

You must bring the following with you to the Driver and Vehicle Licensing Office when you register the vehicle:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Confirmation from a regional health enterprise, or others who have been authorised by the health enterprise, that the vehicle is to be included in the health enterprise’s ambulance service

You do not need to apply in advance. You declare the exemption from the one-off registration tax yourself in our payment solution for one-off registration tax.

The exemption does not apply to the vehicle scrap deposit. This must be paid before you can proceed with registering the vehicle.

When you do this, you must refer to Norwegian Customs' dispatch and serial number, where the vehicle has been granted exemption from the value added tax upon application. Read more about inherited goods on Norwegian Customs' website.

Advance on inheritance does not give an exemption.

If the notifier has a credit for the one-off registration tax

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

You must bring the following with you to the Driver and Vehicle Licensing Office when you register the vehicle:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• An attestation from a churchwarden, minister, or sheriff that the company conducts funeral services
• A statement from the funeral home about the need for the vehicle and a self-declaration that they are aware of the conditions for the tax exemption

The registration can also be completed in the Autosys service for dealers.

If the notifier does not have a credit for the one-off registration tax

You must pay the vehicle scrap deposit fee before you can register the vehicle.

You must bring the following with you to the Driver and Vehicle Licensing Office when you register the vehicle:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Attestation from a churchwarden, minister, or sheriff that the company conducts funeral services
• A statement from the funeral home about the need for the vehicle and a self-declaration that they are aware of the conditions for the tax exemption

When you apply, you must also attach the following supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Proof that the vehicle is specially equipped and that it will be registered with a fire service.

If you as an applicant are not going to register the vehicle for registration, the notifier's name and organisation number must be stated in the application.

You can read more about the conditions set for special equipment and owner/user in the statement of principle Fritak for engangsavgift for spesialutrustet motorvogn til bruk for brannvesenet (Exemption from one-off registration tax for specially equipped vehicles for use by the fire service - in Norwegian only).

The exemption has been abolished with effect from 1 January 2024.

Bus registered at an institution or organisation for the transport of people with disabilities.

When you apply, you must attach the following supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• A statement from the public social welfare authority or health service about the need for transport

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

What you need to bring with you:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)

The exemption has been abolished with effect from 1 January 2024.

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

What you need to bring with you:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)

When you apply, you must attach the following supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Technical information on the degree of protection

The vehicle must be registered with a public authority or agency.

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

What you need to bring with you to the Driver and Vehicle Licensing Office:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• Confirmation from NATO

The registration can also be completed in the Autosys service for dealers.

Duty group k (reduced one-off registration tax) has been abolished with effect from 1 July 2024. See exemptions under “Wheelchair accessible taxi”.

If the notifier has a credit for the one-off registration tax

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

Supporting documents:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• A license issued by Norges Bilsportforbund (the Norwegian Car Sports Federation)

The registration of the vehicle can be completed in the Autosys service for dealers after the supporting documents have been uploaded and approved by the Norwegian Public Roads Administration. If the registration case has not been started in the service for dealers, supporting documents must be submitted to the Driver and Vehicle Licensing Office.

If the notifier does not have a credit for the one-off registration tax

If you're entitled to the exemption, you can:

1. Log in to our payment solution and register the exemption
2. Pay the vehicle scrap deposit fee
3. Visit your nearest Driver and Vehicle Licensing Office for registration
4. Prove the exemption with a license issued by Norges Bilsportforbund (the Norwegian Car Sports Federation)

Alternatively, enterprises that use the Autosys service for dealers can access our payment solution via the Autosys service for dealers, declare the exemption on behalf of the owner, and then pay the scrap deposit fee. If the registration is to be completed in the service for dealers, supporting documents must be uploaded and approved by the Norwegian Public Roads Administration.

If you're entitled to the exemption, you can

1. log in to our payment solution and register the exemption
2. pay the vehicle scrap deposit fee
3. visit your nearest Driver and Vehicle Licensing Office for registration

Alternatively, enterprises using the Autosys service for dealers can access our payment solution via the Autosys service for dealers, declare the exemption on behalf of the owner, and then complete the registration in the Autosys service for dealers.

Read more about the exemption

You do not need to apply in advance. You’ll receive the exemption immediately from the Norwegian Public Roads Administration when you register the vehicle.

The exemption from the one-off registration tax is granted on the condition that the vehicle

• is individually approved by the Norwegian Public Roads Administration as a passenger car (vehicle group 101)
• has an additional approval pursuant to forskrift om universell utforming av motorvogner i løyvepliktig transport (the regulation for universal design of vehicles used for transport that requires a license - in Norwegian only)

The additional approval should be carried out at the same time as the individual approval of the vehicle – no later than before the vehicle is registered, to allow the Tax Administration to assess the vehicle with the correct exemption.

You can register the vehicle with a credit for the one-off registration tax, or you can pay the vehicle scrap deposit fee in our payment solution.

If you're entitled to the exemption, you can

1. log in to our payment solution and register the exemption
2. pay the vehicle scrap deposit fee
3. visit your nearest Driver and Vehicle Licensing Office for registration

Alternatively, enterprises using the Autosys service for dealers can access our payment solution via the Autosys service for dealers, declare the exemption on behalf of the owner, and then complete the registration in the Autosys service for dealers.

The vehicle must be registered with the organization that is eligible for the exemption.

There is no automatic exemption or reduction in the tax for specially equipped vehicles that do not have a cargo space or cargo platform, such as crane trucks, trucks with a lift, or towing vehicles. These types of vehicles will be taxed equivalent to a passenger car or class 1 van when they are registered. 

However, you can apply for an exemption from this tax claim. This must be done before you register the vehicle for the first time.

What you need to do:

• Get the completed vehicle approved by the Norwegian Public Roads Administration
• Wait to register the vehicle for the first time
• Apply for a reduced one-off registration tax/exemption from the one-off registration tax.
• Document and describe how the vehicle is specially equipped:
• Describe the type of special equipment
• Attach the approval from the Norwegian Public Roads Administration
• Attach photos of the specific vehicle

If you do not apply in advance, or you register the vehicle with the wrong notifier/taxable party, the vehicle will be subject to the ordinary one-off registration tax.

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

What you need to bring with you:

• The registration card that you receive from Norwegian Customs when you clear the vehicle through customs, "Melding til avgiftsberegning og registrering" NA-0221 (Reporting form for the calculation of tax and registration - in Norwegian only)
• A declaration from the Governor of Svalbard

Registration of the vehicle cannot be completed in the Autosys service for dealers. If the case has not been started in the service for dealers, supporting documents must be submitted to the Driver and Vehicle Licensing Office.

If the notifier has a credit for the one-off registration tax

You do not need to apply in advance. You’ll receive the exemption or reduction immediately from the Norwegian Public Roads Administration when you register the vehicle.

Supporting documents:

• Melding til avgiftsberegning og registrering (form NA-0221) ("Reporting form for the calculation of tax and registration" (in Norwegian only))
• A license from the Norwegian Motorsports Federation

The registration of the vehicle can be completed in Autosys service for dealers after the supporting documents have been uploaded and approved by the Norwegian Public Roads Administration. If the registration case has not been started in the service for dealers, supporting documents must be submitted to the Driver and Vehicle Licensing Office.

If the notifier does not have a credit for the one-off registration tax

If you're entitled to the exemption, you can:

1. Log in to our payment solution and register the exemption
2. Pay the vehicle scrap deposit fee
3. Visit your nearest Driver and Vehicle Licensing Office for registration
4. Prove the exemption with a license from the Norwegian Motorsport Federation

Alternatively, enterprises that use the Autosys service for dealers can access our payment solution via the Autosys service for dealers, declare the exemption on behalf of the owner, and then pay the scrap deposit fee. If the registration is to be completed in the service for dealers, supporting documents must be uploaded and approved by the Norwegian Public Roads Administration.