What is the one-off registration tax?
The one-off registration tax is calculated based on the vehicle's tax group, kerb weight, CO2 emissions, NOx emissions, and cylinder capacity. For some vehicles, engine power is also included in the calculation.
You must pay the one-off registration tax when your vehicle has been approved by the Norwegian Public Roads Administration. When you import a used vehicle, you can obtain a reduction in the amount or exemption from the one-off registration tax.
Step-by-step: How to import a vehicle
Fully tax-exempt vehicles, for example, mopeds, electrical motorcycles, and tractors can be registered directly with the Public Roads Administration.
New weight component for cars in tax group A
From 1 January 2023, a new sub tax was implemented in the one-off registration tax based on weight. The new weight component will apply to all cars registered in tax group A.
For weight over 500 kg, one-off registration tax is calculated with NOK 12.08 per kg.
This means that cars with a combustion engine are covered by the new weight component and the general one-off registration tax (CO2, NOx, and kerb weight), while electric cars are covered only by the new weight component (basic fee kerb weight).
In this context, electric vehicles include both vehicles that are generated by battery and by fuel cells (hydrogen vehicles).
The CO2 tax
The CO2 tax is an environmental tax. The Tax Administration generally uses the vehicle's CO2 emissions as the basis when calculating the one-off registration tax.
When approving used imported vehicles, the Norwegian Public Roads Administration will register both cylinder volume and CO2 emissions if the information is available. If the Norwegian Public Roads Administration has registered CO2 emissions, this figure should generally be used when calculating the taxes.
When calculating the one-off registration tax for motorcycles:
- Motorcycles with registered emissions data must be calculated on the basis of
- CO2 emissions
- cylinder capacity
- Motorcycles without registered emissions data must be calculated on the basis of
- engine power
- cylinder capacity
- item tax
The Tax Administration assesses the tax according to the data registered in the vehicle register.
As of 1 January 2021, vehicles in tax groups A (cars) and J (buses) must be assessed according to the WLTP test procedure. The Tax Administration will use the value from the certificate of conformity (COC) that’s transferred from the Public Roads Administration.
From and including 1 January 2021, there will only be one rate table for CO2.
For used imported vehicles approved in accordance with the NEDC test procedure, the received CO2 value will be adjusted upwards by a factor of 1.24 before calculating and assessing the one-off registration tax.
In cases where the Tax Administration receives the test procedure “ANNEN” (other) from the Public Roads Administration, and the vehicle is registered abroad before 1 September 2018, the CO2 value will be adjusted by a factor of 1.24 before calculating and assessing the one-off registration tax.
As of 1 January 2021, vehicles in tax group B (class 2 vans) will be assessed according to the WLTP test procedure. The Tax Administration will use the value from the certificate of conformity (COC) that’s transferred from the Public Roads Administration.
From and including 1 January 2021, there will only be one rate table for CO2.
For used imported vehicles approved according to the NEDC test procedure, the received CO2 value will be adjusted upwards by a factor of 1.22 before calculating and assessing the one-off registration tax.
In cases where the Tax Administration receives the test procedure “ANNEN” (other) from the Public Roads Administration, and the vehicle is registered abroad before 1 September 2018, the CO2 value will be adjusted by a factor of 1.22 before calculating and assessing the one-off registration tax.
It has been decided that vehicles in tax group C (vans) should not use CO2 emissions in the calculation of the one-off registration tax. As of 1 January 2021, all vehicles in tax group C will therefore be assessed in accordance with cylinder capacity. From this date, tax group C will have its own table for cylinder capacity rates.
The implementation of the new test procedure (WLTP) for car emissions started already on 1 September 2017. As of 1 September 2018, it was a requirement for all new cars to be type approved according to the new procedure. This also applied to vans on 1 September 2019. Up to 1 January 2020, the Tax Administration used the existing rate table for CO2 on NEDC and WLTP values (converted back with CO2MPAS to NEDC 2.0).
From and including 1 January 2020, separate rates were implemented for CO2 values measured according to WLTP. Initially, this was implemented for the tax groups A and J. For the tax groups B and C, it was decided that the tax should be calculated according to NEDC 2.0/NEDC until the end of 2020.
From and including 1 January 2021, there will again only be one table for CO2 rates.
Upon receipt of vehicles with the NEDC test procedure, the Tax Administration will adjust the received CO2 value upwards by 24 percent in the tax groups A and J (cars and buses), respectively. For tax group B, the Tax Administration will adjust the CO2 value upwards by 22 percent.
For used imported vehicles, there will be cases where the Tax Administration receives the test procedure “ANNEN” (other) from the Public Roads Administration. Whether or not the Tax Administration adjusts the CO2 value upwards depends on the date of first registration abroad. If the vehicle is registered abroad before 1 September 2018, and the Tax Administration receives the test procedure “ANNEN” (other), we will adjust the CO2 value by a factor of 1.24 or 1.22.
Not sure which test procedure was used to approve your vehicle? Contact the Norwegian Public Roads Administration
Since 15 April 2018, vehicles without European type approval have been approved by the Public Roads Administration using CO2 values measured according to EPA or NRCan as the basis. If the Tax Administration received CO2 values with these test procedures, they’re used in the calculation and assessment of the one-off registration tax. The exception is tax group C (motorhomes) where it has been decided that such calculations must always be made according to cylinder capacity.
The NOx tax
The NOx tax is an environmental tax on emissions of nitrogen oxides (NOx). These emissions contribute to respiratory diseases, ground-level ozone formation, and acid precipitation.
You’ll find information on NOx emissions in the new vehicle selector of the Public Roads Administration (in Norwegian only).
The vehicle must be approved by the Norwegian Public Roads Administration. The vehicle's NOx emissions will then be registered in the central motor vehicle database. It’s these NOx data that the Tax Administration will use when calculating the one-off registration tax. For vehicles without NOx data in Autosys, we use stipulated NOx emissions as shown in the table below.
|
First registration abroad |
Stipulated basis for tax (mg/km) |
|
|
|
Petrol |
Diesel |
|
1 January 2016 or later (equivalent to Euro 6) |
60 |
80 |
|
1 January 2011 - 31 December 2015 (equivalent to Euro 5) |
60 |
180 |
|
1 January 2006 - 31 December 2010 (equivalent to Euro 4) |
80 |
250 |
|
31 December 2005 or earlier (equivalent to Euro 3 or older) |
150 |
500 |