ESA greenlights amendments and prolongation to Norway’s tax refund scheme for seafarers
The scheme was introduced in 2016 to support maritime employment and competitiveness of Norwegian and EEA shipping companies and reimburses shipping companies for Norwegian income tax and social security contributions.
Under the approved amendments, the scheme is prolonged by one year, until 1 March 2027. Its scope is also expanded to cover eligible seafarers working on qualified vessels registered in any EEA State. While the scheme was previously limited to vessels registered in Norwegian registers, from 1 September 2026, the scheme is extended to vessels in other EEA registers under the same eligibility conditions.
Since its introduction, the scheme has been updated several times, including changes in 2017 and 2018, temporary COVID 19 adjustments, and updates to aid amounts in 2025.
ESA concluded that the measure constitutes State aid compatible with EEA rules and therefore raised no objections to its implementation.
For more information, see ESA’s PR.