Norwegian Air Passenger Tax
Norwegian Air Passenger Tax is an excise duty levied on passengers departing from a Norwegian airport on board commercially operated flights. The tax was adopted by the Norwegian Parliament on 14 December 2015 and came into effect on 1st June 2016.
What is Norwegian Air Passenger Tax?
Air Passenger Tax is levied on the carriage of passengers from a Norwegian airport on board commercially operated flights. It does not apply to flights taking off from the Norwegian continental shelf or any airports situated on Svalbard, Jan Mayen or the Norwegian dependencies.
In contrast to other aviation tax schemes, the tax rate does not depend on the passenger’s final destination. It is NOK 83 per passenger (for 2018) regardless of where the journey ends.
Who is liable for Norwegian Air Passenger Tax?
The Norwegian Excise Duty Regulation applies to business air charter operators with departures from Norway. By contrast, private, non-commercial flights are exempt.
Exempt are military, rescue, emergency and air ambulance flights. Furthermore, several passenger exemptions apply. The tax code exempts airline employees travelling for business purposes, children under the age of two, transit and transfer passengers.
Departures following a tech stop on Norwegian soil are also exempt because the passengers qualify as transit passengers. There is no exemption, however, for aircraft below a certain take-off weight.
Obligations under the Norwegian Air Passenger Tax scheme
Foreign business air charter operators flying to Norway must:
- appoint a fiscal representative who is registered for Air Passenger Tax;
- submit monthly tax declarations and make payment of tax via a representative by the 18th day immediately following the end of the month to which the return relates;
- keep records and accounts for a minimum of 10 years.