Electric vehicles

Electric vehicles with a value up to NOK 500 000 are exempt from VAT. If the value of the vehicle is above NOK 500 000, you must pay 25 % VAT of the excess amount. This applies to both new and used vehicles that have not been previously registered in Norway, and that have an electric motor for propulsion.

The so-called trolley buses that have a fixed route in Bergen are exempt from value added tax. If you import electric wheelchairs, motorised scooters, electric vehicles that are used indoors at airports or electric vehicles that are used on golf courses, you must pay value added tax. The same applies to hybrid vehicles that use both combustion engines and elect

From 1 January 2023, a new sub-fee has been introduced in the entry fee based on weight. The new weight component applies to all personal vehicles that are registered in tax group A, including electric vehicles. For vehicles with weight above 500 kg, an entry fee of NOK 12.50 per kg must be calculated. 

In this context, both battery and fuel cell-based vehicles (hydrogen cars) are defined as electric vehicles.

You do not have to pay a one-off tax when importing electric vehicles.

The exemption only applies to vehicles that are encompassed by the Storting’s decision on one-off registration tax § 7 first paragraph letter i, and which are required to be registered under the Road Traffic Act. 

Updated: 14/06/2023