Regulations

    The Tax Directorate's Excise Tax Round determines what is taxable NOx emissions and how taxable emissions are calculated.

    Taxable enterprises

    The obligation to pay includes emissions of NOx in energy production from:

    • propulsion machinery with total installed power of more than 750 kW
    • engines, boilers and turbines with a combined installed fired power of more than 10 MW
    • torches on offshore installations and facilities on land

    Registration with the authorities 

    Taxable companies must be registered with the Tax Administration via Altinn. For businesses affiliated to the NOx Fund, a copy of the Certificate of Confirmation shall be sent to the authorities.

    Calculation of fee

    The fee is calculated on the basis of actual NOx emissions, calculated according to NO2 equivalents.

    If actual emissions are not known, the tax is calculated on the basis of source-specific emission factor and the amount of energy consumed consumed.

    If neither the actual emission is known nor the source-specific emission factor is determined, the emissions are calculated according to the table in § 3-19-9 of the Customs and Excise Directorate's Excise Tax Report.

    Determination of source-specific emission factor

    Competent authority may determine source-specific emission factor upon application by the taxable person. Competent Authority is the Environment Directorate for Land-based Business, the Maritime Directorate for Vessels, the Civil Aviation Authority for Aviation and the Norwegian Petroleum Directorate for installations on the continental shelf.

    Tax circulation for NOx emissions 

    New NOx requirements for newbuilds and engine replacement from 01.01.2021

    The requirements (IMO Tier III in MARPOL Annex VI, Rule 13) apply to vessels operating in ECA areas for NOx. It is emphasized that the requirement does not apply to smaller vessels with a maximum length of less than 24 meters.

    For all other vessels regardless of length and which are in commercial activity, the requirement applies to engines with an output of 130 kW and above, if installed after 01.01.2021.

    Read more at Norwegian Maritime Authority 

    (only in Norwegian)