Basis for taxation (list price including equipment) is changed slightly for 2021.

The basis for taxation will be list price including equipment, and the following rates will be used in the calculation of income additional tax:

• 30% of the list price of up to NOK. 325 400,-
• 20% of the part of the list above NOK. 325 400,

The basis for the purposes of the preceding paragraph is basically 100 percent of the car's list price as new, but for:

• Cars older than 3 years per 1 January of the tax year, or
• Taxpayers with occupational driving exceeds 40 000 km fiscal year (assumes documentation with electronic travel log)

The calculation is based on only 75 percent of the car's list price as new.

For electric cars the calculation is based on only 60 percent of the car's list price as new.

By combination of a car older than 3 years per 1 January of the tax year and taxpayers work based driving exceeds 40 000 km fiscal year, the calculation is based on 56.25 percent of the car's list price as new.

By combination of a car older than 3 years per 1 January of the fiscal year and an electric car, the calculation is based on 45 percent of the car's list price as new.