Norway’s national budget for 2022 has just been publised. The government has decided to reintroduce the temporarily suspended Air Passenger Tax since March 2020 due to the covid-19 pandemic. The suspension will be valid to 31.12.2021. Further, the government has also proposed that low and zero emission aircrafts can be exempted for Air Passenger Tax.
The Air Passenger Tax will come into effect from 01.01.2022. The new tax rates are as follow:
Final destination in Europe: NOK 80 per passenger
Final destination in the rest of the world: NOK 214 per passenger
The tax is applied based on the date when a flight takes off from a Norwegian airport. So the time of ticket sale is not a deciding factor on whether the air passenger tax should be applied. The Air Passenger Tax shall be reported monthly with a deadlne on the 18th of the following month. The first reporting period after the reintroduction of the tax is on 18th February 2022 for January month.
Foreign Airlines must register in the Air Passenger Tax scheme through a local representative. Contact ECOVIS to find out how we can assist with registration and reporting.