Mineral oil tax 2026
The Storting has adopted changes to the taxes on petrol and diesel from 1 January 2026, mainly related to a higher CO2 tax.
For petrol, the excise duty in 2026 is:
Road use duty: NOK 3.77/litre
CO2 tax: NOK 3.80/litre
Total: NOK 7.57/litre
For diesel (mineral oil/autodiesel), the excise duty in 2026 is:
Road use duty: NOK 2.28/litre
CO2 tax (general rate): NOK 4.42 /litre
Total: NOK 6.70/litre
A separate CO2 rate has also been adopted for fishing and hunting in near and distant waters of NOK 2.76/ litre, while the rate for fishing and hunting in distant waters is NOK 1.11/litre.
At the same time, the Government has proposed to strengthen the compensation scheme for the CO2 tax for the fishing fleet by NOK 140 million, to a total of NOK 640.4 million in 2026.
Sources: rate table "Tax rates 2026" Avgiftssatser 2026 - regjeringen.no and the Storting's decision on the CO2 tax on mineral products Sak - stortinget.no, as well as the Standing Committee on Finance and Economic Affairs' recommendation on the road use duty Innst. 3 S (2025-2026) - stortinget.no
Taxes 2026
Mineral oil
Tax | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
CO₂ duty | 3.790 | 4.420 | 0.630 | 16.6 % |
Sulphur duty | 0.157 | 0.160 | 0.003 | 1.9 % |
Total duty 500 ppm | 3.790 | 4.420 | 0.630 | 16.6 % |
Total duty 1000 ppm | 3.947 | 4.580 | 0.633 | 16.0 % |
Petrol
Tax | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
Road use duty | 4.160 | 3.770 | -0.390 | -9.4 % |
CO₂ duty | 3.250 | 3.800 | 0.550 | 16.9 % |
Total petrol duty | 7.410 | 7.570 | 0.160 | 2.2 % |
Auto Diesel
Tax | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
Road use duty | 2.690 | 2.280 | -0.410 | -15.2 % |
CO₂ duty | 3.790 | 4.420 | 0.630 | 16.6 % |
Total autodiesel duty | 6.480 | 6.700 | 0.220 | 3.4 % |
Other taxes
Tax | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
Lubricating oil duty | 2.620 | 2.680 | 0.060 | 2.3 % |
Road use duty on biodiesel | 2.690 | 2.280 | -0.410 | -15.2 % |
Road use duty on bioethanol | 2.120 | 2.170 | 0.050 | 2.4 % |
Fisheries
Tax | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
Fishing in distant waters | 0.930 | 1.110 | 0.180 | 19.4 % |
Fishing and hunting in near and distant waters | – | 2.760 | 2.760 | NEW |
Reduced CO₂ duty / BIO
Scheme | 2025 | 2026 |
|---|---|---|
BIO blending | 6 % BIO | 7 % BIO |
*CO₂ duty, reduced rate | 3.563 | 4.111 |
*CO₂ duty, reduced "distant and near" | – | 2.567 |
*CO₂ duty, reduced "fishing in distant" | 0.874 | 1.032 |