The environmental tax system

The Norwegian tax system for beverage packaging rewards systems with high return rates. The higher the return rate for cans and recyclable bottles, the lower the tax on beverages. This contributes to less expensive beverages for consumers. It also increases the environmental savings in line with the return rate.

Recyclable bottles and cans are subject to two different taxes:

Basic tax
The basic tax is set at NOK 1.23 per bottle or can. The basic tax is the same no matter the return rate.

Environmental tax
The environmental tax is set at NOK 5.99 for cans and NOK 3.62 for recyclable bottles. The environmental tax lessen in line with the return rate, starting with a 25 percent return rate. At a 95 percent return rate, the environmental tax cease completely.

There is a lot to save by registering in the deposit system
It should pay off to be environmentally friendly. Since the deposit system is beneficial to the environment, its participants save more, the higher the return rate. If the return rate of bottles and cans is more than 25 percent, the environmental tax lessen proportionally. The greater the proportion of returned empties, the bigger the reduction of the environmental tax. If the return rate is 95 percent or more, the environmental tax cease altogether and only the basic tax remains.