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.
Since April 2019, the tax rate depends on the passenger's final destination. Flights within Europe are subject to the lower rate of NOK 75. The higher rate of NOK 200 is levied if your final destination is outside of Europe.
The list of European countries includes Albania, Andorra, Belgium, Bosnia and Herzegovina, Bulgaria, Denmark (excluding Greenland), Estonia, Finland, France (with the exception of overseas ministries, territories and communities), Albania, Andorra, Belgium, Bosnia and Herzegovina, Bulgaria, Denmark (excluding Greenland), Estonia, Finland, France (with the exception of overseas ministries, territories and communities), Greece, Belarus, Ireland, Iceland, Italy, Kosovo, Croatia, Cyprus, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Moldova, Monaco, Montenegro, Netherlands, Northern Macedonia, Norway, Poland, Portugal, Romania, Russia west of the Ural Mountains, San Marino, Serbia, Slovakia, Slovenia, Spain, United Kingdom, Switzerland, Sweden, Czech RepublicGermany, Ukraine, Hungary, Vatican City State, Austria.
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 (such as FCC Aviation);
- 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.