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.

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Tax circulation for NOx emissions 

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