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Motor vehicles

Use deduction

Updated: 12/15/2011 | Valid: from 1/1/2012
When importing second-hand vehicles, you may receive a reduction in the one-off registration tax. This is called a use deduction and is computed based upon the point in time that the motor vehicle was registered abroad for the first time and up to the point in time when the motor vehicle is registered for the first time in Norway.

When Customs and Excise computes the one-off registration tax and the use deduction, information is used about the vehicle that the Norwegian Public Roads Administration has entered into the motor vehicle register in connection with the individual approval.
 
 
The use deduction is specified as follows:
  Deduction
Age over 1 month 2 percent
Age over 2 months  4 percent
Age over 3 months  6 percent
Age over 4 months 8 percent
Age over 5 months  10 percent
Age over 6 months  11 percent
Age over 7 months 12 percent
Age over 8 months  13 percent
Age over 9 months 14 percent
Age over 10 months  15 percent
Age over 11 months  16 percent
Age over 1 year 17 percent
Age over 1 year and 2 months 19 percent
Age over 1 year and 4 months  21 percent
Age over 1 year and 6 months  23 percent
Age over 1 year and 8 months  25 percent
Age over 1 year and 10 months 27 percent
Age over 2 years 30 percent
Age over 2 years and 6 months  33 percent
Age over 3 years 36 percent
Age over 3 years and 6 months 39 percent
Age over 4 years 42 percent
Age over 5 years 45 percent
Age over 6 years 50 percent
Age over 7 years  55 percent
Age over 8 years  59 percent
Age over 9 years 63 percent
Age over 10 years 67 percent
Age over 11 years 70 percent
Age over 12 years 73 percent
Age over 13 years  76 percent
Age over 14 years  78 percent
Age of 15 through 29 years   80 percent
Age over 30 years NOK 3 502*
                   
* The one-off registration tax can never be less than NOK 3 502, which is the minimum amount for 2012.
 

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