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 are entitled to a tax exemption from  the state from the date that the enterprise affiliate to 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 prior to the date of affiliation must be reported and paid with full tax to the Norwegian Tax Administration.


Participant Agreement 

Companies that would like to join the NOx Fund need to fill out an online application form and upload a signed copy of the Participant Agreement, as well as an authorisation or a statement documenting that the signatory has the authority to legally bind the enterprise (e.g. a company certificate).

Foreign owned companies must join the NOx Fund through a Norwegian representative. The NOx Fund also encourages the foreign company to join the NOx Fund. 

A foreign company must be affiliated to the NOx Fund to be able to receive support to NOx reducing measures.

Participant Agreement to the NOx Agreement 2018-2025


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. 


Participant Certificate Proof

The company that joins the Fund will in the NOx Fund's digital application receive a Participant Certificate as proof that they are entitled to a tax exemption from the Norwegian NOx tax, and may obtain support for NOx reducing measures from the NOx 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 of support from the NOx Fund in order to be realized.

Read more in the guide to applications