Norway: Air passenger tax and retroactive application

Norway: Air passenger tax and retroactive application

Certain airlines in Norway are retroactively collecting excise tax (duty) from passengers for tickets purchased prior to 1 June 2016 (the effective date of the tax) for travel after 1 June, according to reports.

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The passenger excise tax is NOK 88 for domestic flights and NOK 80 for international travel. 


In December 2015, the Storting (the Norwegian Parliament) introduce a tax on passengers flying from Norwegian airports (the air passenger tax). Among other items, the parliamentary decision sets out the tax rate that will apply and tax exemptions. 

The Storting assumed that the tax would be effective 1 April 2016. However, because of “state aid” concerns, it was decided to delay introduction of the tax until 1 June 2016. According to a circular letter issued by the Norwegian tax authority in May 2016, the air passenger tax was approved for implementation with effect from 1 June 2016, and applies to all flights from and including this date.

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