Excise duty on onshore wind energy
Energy that is produced by onshore wind farms is subject to an excise duty.
The excise duty applies to all electricity that is produced by onshore wind farms that are subject to licensing. By wind farm, we mean power plants with one or more wind turbines.
About this excise duty
The rate for 2024 is 2,3 øre per kWh of produced electricity.
The duty applies to power produced by onshore wind farms that are subject to licensing.
The duty also applies to power produced outside of the ordinary operation of the power plant, for example, during test runs and similar.
Exemption
Power that is spent in connection with the production of electricity, lost in the main transformer and energy from any auxiliary generators, is not subject to the excise duty.
A more detailed description of the duty basis is found in section 3-26 of the Excise Duty Regulations.
The purpose of the duty is to provide host municipalities with strengthened incentives for wind power production. The duty will bring about predictability for the municipalities and the sector, as well as meeting the need for local legitimacy.
Registration
Any person who holds a licence for the production of onshore wind power must be registered as liable to the excise duty for onshore wind power for this activity.
The enterprise must apply to be registered as liable for the excise duty.
Register your enterprise as liable for excise duties
Registered enterprises are responsible for reporting and paying the correct duty in a timely manner.
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.
Legal sources
The Norwegian Tax Administration will issue annual circulars about excise duties. The annual circulars and other sources are meant for professional parties that need more comprehensive legal information. Most circulars are in Norwegian only.
See annual circulars and other sources of law relating to onshore wind power