Refund of the one-off registration tax when you export a vehicle
You can get a partial refund of the one-off registration tax when you export a vehicle from Norway.
How much can I be refunded?
When a car is registered in Norway for the first time, a one-off registration tax must be paid. If you export this car abroad, you can get a partial refund of the one-off registration tax.
Go to calculator:
Note that you will never get a higher refund than what was paid at the time the vehicle was registered for the first time in Norway. The minimum refund amount is NOK 7,500. We do not pay refunds below this amount.
The calculation of refunds will be changed from 1 January 2024
Starting from 1 January 1 2024, the calculation method for the refund of the one-off registration tax when you export a vehicle has been changed. The change means that the Tax Administration will use the previously paid one-off registration tax as their basis and reduce it based on the vehicle’s age and deduction for use.
This means that the Tax Administration will not calculate the refund amount according to the applicable rates at the time of import, but by reducing previously paid one-off registration tax by a given rate.
The change came into effect from 1 January 2024 and applies to certified exports from this date on. There are no other changes to deadlines, terms or documentation requirements.
Please note that the alternative calculation of deduction for use for vehicles that have been imported to Norway as second hand vehicles is not supported by available price lists. We are working on this issue.
The refund of the one-off registration tax is reduced on a percentage basis according to the age of the car. This is known as deduction for use. There are two methods of calculating the deduction for use and you can choose the method you prefer to use.
If you wish to apply for the alternative calculation method, you must do this together with the application for refund. You can use the free text field in the form and enter “alternative calculation method”. The selection of the alternative calculation method is binding and cannot be changed. By choosing the alternative calculation method for the deduction for use, the odometer reading at the time of export must be documented. The odometer reading is recorded in connection with the validation of the export declaration.
There is no exemption or refund of the registration transfer fee in connection with a short-term registration followed by the export of the vehicle.
Refunds of the one-off registration tax when you export a vehicle can be taxable income for your enterprise.
The income from a refund of one-off registration tax must be included in the calculations when you determine whether your enterprise is taxable.
Get help to find out whether you’re self-employed: Am I self-employed?
If you have modified a vehicle with the result that the vehicle has changed its duty group, the refund amount will be calculated according to the new duty group.
Requirements to be granted a refund
To receive a refund, there are several requirements and restrictions associated with
It is the owner of the vehicle at the time of export who is entitled to a refund of the one-off registration tax.
As a general rule, the owner is the person who is the registered owner:
- in the Norwegian Public Roads Administration’s vehicle register
- in the sales notification registered in the Norwegian Public Roads Administration’s vehicle register
- in accordance with the purchase agreement – the documentation must be evaluated in each case by the Tax Administration
The vehicle must:
- have been registered for the first time in Norway on 26 June 2014 or later
- be newer than 10 years
- have a valid mandatory roadworthiness test (EU test)
- have no pending petitions for the removal of the number plates due to unpaid taxes or duties or technical defects
- be deregistered in Norway before the refund can be paid
The refund amount cannot be higher than the original one-off registration tax amount paid when the vehicle was registered for the first time.
The minimum refund amount is NOK 7,500. We do not pay refunds below this amount.
You must prove the export of the vehicle with an attested export declaration.
To process the refund application, the Tax Administration must have received all the necessary supporting documents no later than one year after the vehicle has been exported.
What you need to do before applying:
You and the former owner should complete the first step in the change-of-ownership process with the Public Roads Administration. If you do this before the export,
- the Tax Administration can process your application quicker and you receive a quicker reply
- you do not have to document the ownership by uploading the purchase agreement in your application
If you must document the ownership with the purchase agreement, we must process your application manually, and it will take longer before you receive a reply.
If you are planning to export a vehicle from Norway and to apply for a refund of the one-off registration tax, you must always declare the export to Norwegian Customs.
If the vehicle is taken out of the country without the export declaration certified by the Norwegian Customs, you cannot apply for a refund afterwards.
If you wish to declare the vehicle yourself, you must contact your nearest customs office. They will be able to provide you with the necessary information on how to proceed with the declaration of the export.
Read more about exporting cars and other vehicles at Norwegian Customs.
You must obtain an export declaration from the customs authorities at the border:
- if you, as a declarant, transport the goods to the border yourself
- if you use a transport company that is not registered in Norway
If you use a Norwegian transport company, they must certify the export declaration.
The export declaration must be stamped and signed in box B of the document.
There is no requirement that the vehicle must be deregistered in Norway before it is exported. This is because it must be possible to drive the car to its foreign destination without having to obtain new number plates (registration plates).
However, you should remember to deregister the car as soon as possible.
As long as you have number plates on your vehicle, you must have valid liability insurance, and you must pay road traffic insurance tax as long as you have liability insurance for the vehicle.
How to apply
You must submit an online application to the Tax Administration.
From 1 January 2024, the Tax Administration will provide a new application form for refunds upon export to achieve a more efficient case processing over time. The application form will be available here.
The case processing time will be about 3 weeks
The case processing time for applications for refund of the one-off registration tax on the export of vehicles is about 3 weeks. The Tax Administration processes the applications as we receive them.
If you document the ownership with a purchase agreement and we must process your application manually, it may take a little longer before you receive an answer.
The paper form must only be used by foreign parties that cannot submit the application form online.
Download the paper form:
RF-1336 Application for refund of one-off registration tax upon export of vehicle
Send the form by post to:
The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway