Before you can start the calculation, you must find the recommended list price of the car when it was first registered. You must add the recommended price for all extra equipment such as a radio, CD player, GPS, alloy wheels, leather seats, etc.

If the car is less than three years old, you must calculate the private use as follows:

30 percent of the list price, including all extra equipment up to NOK 338 800 (2023 rates)
+ 20 percent of the remaining list price
= Calculated income benefit for private use

If the car is three or more years old, the calculation basis must be set to 75 percent of the vehicle's list price.

Electric car

The addition for private use of an electric car is the same as for cars with a combustion engine from and including the 2023 income year.

If the work-related driving amounts to 40,000 km or more

If the work-related driving amounts to 40,000 km or more, the basis must be set to 75 percent of the calculated list price. You cannot combine this provision with the valuation discount for electric cars. 

Vans class 2 and light goods vehicles (trucks) under 7,500 kg

Special rules apply to the calculation of benefits linked to the use of vans in class 2 and light goods vehicles (trucks) under 7,500 kg.