NorwaySkatteetaten
Company-car exception narrowed: age and low use alone no longer qualify
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
By Taxxa AI OyPublished 6 October 2026
Private use of an employer's car is a taxable benefit
Skatteetaten, normally valued under a standard rule based on the car's listepris as new: the main importer's list price at first registration, including VAT and scrapping deposit but excluding freight and registration costs, plus listed extras. The benefit is reported in the a-melding once private use exceeds 10 days or 1,000 kilometres in a year, month by month at 1/12 of Skattedirektoratet's advance rate, marked as trekkpliktig naturalytelse/bil with the car's registration number and listepris, and it counts towards the employer's arbeidsgiveravgift base.
Only where the listepris clearly does not reflect the private-use benefit may the benefit be set by discretion (skjønn) insteadSkatteetaten. The revised guidance confines this exception rule to special cases: certain large or specially fitted vehicles, veteran cars, or cars that have been substantially rebuiltSkatteetaten. It adds an explicit negative: the car's age, low private use, or periods when the car cannot be used because of holiday, illness or workshop stays are in themselves no basis for using the exception ruleSkatteetaten.
The exception does not change the reporting mechanics. The benefit is still entered as an amount in kroner with tilleggsinformasjon «annen bil», listepris and registration number (or bilpool where constant rotation of the employer's fleet means no fixed period of one employee's private use of any single car can be established). Advance tax is collected from cash remuneration as far as it reaches; where cash pay does not cover the total advance deduction, the employer notifies Skatteetaten in writing. Employers unsure whether the exception rule applies can ask Skatteetaten through the contact form, and the page points to the fuller account in Skatte-ABC.
Legal basis: skatteloven §§ 5-10 and 5-13 with FSFIN § 5-13-5; skattebetalingsloven §§ 5-6 and 5-8; folketrygdloven § 23-2; skatteforvaltningsloven § 7-2; a-opplysningsloven with a-opplysningsforskriften.
Report the company-car benefit under the standard rule using the listepris, and use the exception rule only where the listepris clearly does not reflect the private-use benefit.