European Foundation
for the Improvement of
Living and Working Conditions

The tripartite EU agency providing knowledge to assist
in the development of better social, employment and
work-related policies

COVID-19 EU PolicyWatch

Database of national-level responses

Eurofound's COVID-19 EU PolicyWatch collates information on the responses of government and social partners to the crisis, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for case NO-2020-1/718 Updated – measures in Norway

Temporary cancellation of the air passenger tax

Midlertidig opphevelse av flypassasjeravgiften

Country Norway , applies nationwide
Time period Temporary, 01 January 2020 – 31 December 2021
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial)
Author Aasmund Arup Seip, FAFO and Eurofound
Case created 17 April 2020 (updated 08 January 2021)

Background information

The government lifted the air passenger tax for flights in the period from 1 January 2020 through 31 October, 2020. The measure is expected to have little impact on the volume of flights. However, the measure is intended as a temporary relief for the airlines during the outbreak of the coronavirus. The purpose of the tax is primarily to provide the state with revenue, but the tax can have an environmental impact by reducing the demand for flights. The Ministry points out that tourism in general and aviation in particular are severely affected by the virus outbreak. Maintaining a fiscal charge on air travel can help exacerbate the negative financial consequences of the virus outbreak.

Content of measure

The duty to pay air passenger tax is incurred when the flight starts from a Norwegian airport, and the fee is calculated per passenger who commences taxable flight from a Norwegian airport. The cancellation of the tax in the period from 1 January 2020 to 31 October 2020 means that the tax will be abolished both for flights made earlier this year and for flights commenced in the period up to and including 31 October 2020. The time of purchase of the air ticket is of no significance for the duty to pay. Flights starting on or after 1 November 2020 will be subject to tax. It follows from the proposal that the fee paid for flights earlier this year should be repaid to the airlines.


The following updates to this measure have been made after it came into effect.

04 January 2021

The passenger tax on air flights, introduced in 2016, was in March 2020 lifted by the government from 1 January to 31 October 2020. The tax was not reintroduced in November, and after budget negotiations in the parliament, the parliament decided that the air passenger tax should be abolished in 2021 as well. The plan by December 2020 is to reintroduce the tax for flights starting on 1 January 2022 or later.

Use of measure

No information to date.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Direct consultation outside a formal body Direct consultation outside a formal body

Social partners' role in the implementation, monitoring and assessment phase:

  • Social partners jointly
  • Main level of involvement: Peak or cross-sectoral level


Social partners have been consulted regularly during design and implementation of the measure in Mars 2020. The decision to abolish the tax through 2021 was taken by the parliament without direct involvement by the social partners.

Views and reactions

Social partners have been consulted regularly during design and implementation of the measure.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      H - Transportation And Storage H51 Air transport

This case is not occupation-specific.



Eurofound (2020), Temporary cancellation of the air passenger tax, case NO-2020-1/718 (measures in Norway), COVID-19 EU PolicyWatch, Dublin,

Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.