New car year – new rules and opportunities in 2026
From January 1st 2026, new taxes and fees apply to the purchase and use of vehicles in Norway. Here is what you need to know.
Key changes from 1 January 2026
- Tighter VAT rules for electric vehicles: The VAT exemption now only applies up to NOK 300,000. The portion of the purchase price exceeding this amount is subject to 25% VAT. The government has also announced full VAT on EVs from 1 January 2027.
- Revised and increased one‑time registration tax for combustion‑engine vehicles: A new, simplified structure for weight and CO₂ means that most fossil-fuel cars will see a NOK 20,000–30,000 increase in one‑time tax.
- New simplified rules for class 2 vans: The CO₂ component is tightened here as well, typically resulting in NOK 8,000–16,000 higher one‑time tax for fossil-fuel vans.
From 1 January 2026, Norway introduced several new regulations and taxes affecting both the acquisition and operation of vehicles. For fleet managers, this means budgets, car policies and procurement plans may need to be updated. Overall, costs have increased in several areas.
The most discussed change is the adjusted VAT exemption for electric vehicles, which now only applies to the first NOK 300,000 of the vehicle price. The portion exceeding this threshold is subject to ordinary VAT. The same principle applies to leasing: VAT is calculated proportionally based on the share of the vehicle’s cost price that exceeds the limit. The government has also signalled a full phase‑out of the VAT exemption from 2027. In practice, this means that an EV priced at NOK 500,000 becomes NOK 50,000 more expensive in 2026 than in 2025, all else being equal. Models priced below NOK 300,000 are unaffected.
For combustion‑engine vehicles, the one‑time registration tax has been restructured and simplified but is higher overall. The weight component is now zero up to 1,200 kg, increasing to NOK 260 per kilo above this. The CO₂ component has been consolidated into fewer brackets with higher rates per gram than before. According to the Ministry of Finance, most passenger cars with combustion engines will see an increase of NOK 20,000–30,000. For class 2 vans, the logic is similar but with separate rates: weight tax is NOK 0/kg up to 1,200 kg and NOK 30/kg above this, and the CO₂ component is simplified to three brackets. This typically results in NOK 8,000–16,000 higher one‑time tax for fossil-fuel vans. Fleets still dependent on combustion‑engine vehicles will therefore face higher upfront costs for new registrations in 2026.
A positive update for electrifying van fleets is also worth noting: From 1 March 2026, the traffic insurance fee will be waived for light electric vans with a curb weight below 1,785 kg, for insurance policies renewed or established after this date. This does not apply retroactively to older agreements, but it will provide meaningful annual savings for businesses expanding or renewing their electric van fleets during spring and onwards.
For private customers, the impact is mixed. EVs priced above NOK 300,000 become more expensive to purchase or lease due to the new VAT rules, while more affordable EVs remain unaffected. At the same time, ongoing charging costs decrease slightly due to lower electricity taxes. The purchase of new petrol and diesel cars becomes more expensive due to the revised one‑time tax, and fuel taxes have increased somewhat compared to last year. This means that EVs will continue to be the most cost‑efficient option for many drivers—particularly for those with high annual mileage and access to home charging or fixed‑price charging agreements through their employer.
