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Norway·Lovdata

Temporary mineral-oil CO2 duty reductions end in September

From 1 September 2026, fishing and ETS-covered domestic shipping rates increase, while temporary separate entries for road diesel, construction diesel and domestic shipping disappear.

By Taxxa AI Oy · Published 1 September 2026

Tax

Temporary CO2-duty reductions for mineral oil ended on 1 September 2026. Norway's annual duty decision restores positive fishing rates and a higher rate for domestic shipping covered by emissions trading, while removing several temporary mineral-oil categories.LovdataLovdata The general mineral-oil rate remains NOK 4.42 per litre.Lovdata

The rate for “fiske og fangst i fjerne farvann” is now NOK 1.11 per litreLovdata, and the rate for “fiske og fangst i nære og fjerne farvann” is NOK 2.76 per litreLovdata. Both entries previously stated zero.Lovdata The category for “innenriks kvotepliktig sjøfart” increases from NOK 0.90 to NOK 2.15 per litre.Lovdata These are distinct categories in the decision and should be identified by the qualifying use.

The temporary entries removed from the mineral-oil list are the zero rate for fishing in nearby waters alone, NOK 3.09 for autodiesel, NOK 1.92 for anleggsdiesel and NOK 3.17 for domestic shipping.LovdataLovdataLovdataLovdata The current list contains the general mineral-oil rate and specific rates for listed uses, including NOK 4.18 per litre for domestic aviation outside emissions tradingLovdata.

The decision imposes CO2 duty on import and domestic production of the specified mineral products.Lovdata The September changes described here concern mineral oil; the decision has separate provisions for petrol, natural gas and LPG.Lovdata Their product categories, units and rates must be considered separately when identifying the relevant liability.

The exemptions also remain relevant. The decision exempts mineral oil for ships in foreign trade and aircraft in international service and excludes the biodiesel share in mineral oil.LovdataLovdataLovdata It contains further exemptions for specified exports, recipients and uses, including qualifying industrial feedstock and captured and stored CO2, subject to the implementing conditions.

The amendment history expressly records reversal of the temporary measures on 1 September 2026; the annual opening reference to January does not identify the start of that reversal.Lovdata

The rates and exemptions described here appear in FOR-2025-12-18-2763 §§ 1–6, with the temporary amendments under the March 2026 decisions reversed from 1 September 2026Lovdata.

Apply the mineral-oil CO2 rates effective from 1 September 2026. Check the precise fishing or shipping category, removed temporary entries and any applicable exemption before calculating liability.

Sources

  1. Stortingsvedtak om CO

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