Norway: Proposed new law on excise duties
Aiming to consolidate and modernize the national excise duty framework
The Ministry of Finance on March 27, 2026, presented a proposal for a new law on excise duties, aiming to consolidate and modernize the national excise duty framework.
The proposed law brings together excise duties administered by the Ministry of Finance and the Tax Administration into a single, more accessible legislative act, transferring key excise provisions and exemptions from regulations and annual parliamentary resolutions into statutory law.
The reform is largely technical in nature and is not intended to introduce material tax changes, while more detailed and operational rules would continue to be set out in regulations, supplemented by annual parliamentary excise duty decisions.
For more information, contact a KPMG tax professional in Norway:
Martin Bertnzen Often | martin.often@kpmg.no