Tax calculator
If you use a company car owned or leased by your employer, the benefit is normally considered salary income and you have to pay tax on the benefit.
The benefit subject to withholding tax related to private use of company car is calculated at:
- 30 percent of the car's list price as new up to NOK 325,400, and 20 percent of any excess list price.
The same rate is used when assessing the benefit subject to withholding tax in the tax return. The basis for the calculation above is normally 100 percent of the car’s list price as new, with some exceptions.
Exceptions | The calculation is based on: | |
---|---|---|
If the car is older than 3 years as of 1 January of the income year | 75 percent of the car's list price as new | |
If you can document that car is used for work in excess of 40,000 km in the income year | 75 percent of the car's list price as new | |
Electric cars | 60 percent of the car's list price as new | |
In cases combining a car that is over 3 years old as of 1 January of the income year and use of this car for work in excess of 40,000 km in the income year | 56.25 percent of the car's list price as new | |
In cases combining a car that is over 3 years old as of 1 January of the income year and an electric car | 45 percent of the car's list price as new |