Affiliation to the NOx Fund

    Companies that join the NOx Agreement are entitled to a tax exemption from the state from the date that the enterprise affiliate to the NOx Agreement.

    Companies subject to NOx tax

    The tax liability encompasses emissions of nitrogen oxides (NOx) in energy production from:

    • Propulsion machinery with a total installed capacity of over 750 kW
    • Motors, boilers and turbines with a total installed capacity of more than 10 MW
    • Flares on offshore installations and facilities on land

    Duty on emissions of NOx from the Directorate of taxes


    Tax exemption 

    Companies that join the NOx Agreement 2026-2027 (Supplementary Agreement) to the NOx Agreement 2018-2025 are entitled to a tax exemption from the state from the date they affiliate with the NOx Agreement. From the same date, the enterprise will have a payment obligation to the NOx Fund, which has lower payment rates than the fiscal NOx tax. 

    Any emission before the date of affiliation must be reported and paid with full tax to the Norwegian Tax Administration.


    Participant Agreement 

    To affiliate, the Participant Agreement to the NOx Agreement 2026–2027 (the Supplementary Agreement) must be completed and signed by a person authorised to sign on behalf of the enterprise, and uploaded together with a certificate of registration via the NOx Fund’s digital solution. 

    Participant Agreement to the NOx Agreement 2026-2027 (Supplementary Agreement)

    Foreign companies

    Foreign companies must have a Norwegian representative. The Norwegian representative must join the NOx Fund and register with the Norwegian Tax Administration as subject to excise duty. The NOx Fund also encourages foreign companies to join the NOx Fund.

    A foreign company must be affiliated with the NOx Fund to receive support for NOx-reducing measures.

    Participant Certificate Proof

    The company that joins the Fund will receive a Participant Certificate as proof that it is entitled to a tax exemption from the Norwegian NOx tax.


    Participating objects i.e. ships, rigs etc.

    If the company has any objects (ships, rigs etc.), each single object needs to be registered in the NOx Fund through the NOx Fund's digital application. An object must be registered in the NOx Fund at the latest by the due date for reporting on the 18th, to report emissions for the quarter that it shall be reported for. However, an object may at earliest start reporting emission from the date of affiliation for the enterprise. Emission from an object prior to this date must be reported with full tax to the Norwegian Tax Administration.

    It is the company's responsibility to keep all information about its registered objects updated.

    All companies are encouraged to register any ships with the possibility to operate in Norwegian waters. These ships can be flagged as "inactive" in the Fund's digital application when they are not operating in waters subject to Norwegian NOx tax. Only emission subject to Norwegian NOx tax shall be reported to the Fund. 

    Reporting of NOx emission 

    Emission from foreign owned companies shall be reported to the NOx Fund by the Norwegian representative.


    Measure plan 

    According to the Participant Agreement, affiliated enterprises shall develop a measure plan identifying possible NOx reducing measures. The purpose of the measure plan is to identify profitable measures the enterprise can implement on its own accord, and cost-effective NOx reducing measures that are dependent on support from the NOx Fund in order to be realised.

    Read more in the guide to applications