The EFTA Surveillance Authority (ESA) has today approved amendments and a prolongation of a Norwegian tax refund scheme for companies that employ seafarers. The revised scheme expands eligibility to include seafarers working on vessels registered in other EEA States.

The scheme reimburses shipping companies for Norwegian income tax and social security contributions paid for seafarers hired on their vessels. Introduced in 2016, the scheme plays an important role in safeguarding maritime employment and supporting the competitiveness of Norwegian and EEA shipping companies in an international shipping market.

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 adapted to reflect developments in the shipping sector. These include amendments in 2017 and 2018, temporary changes during the COVID-19 pandemic, and more recent updates to aid amounts in 2025.

Having assessed the notified amendment of and prolongation to the scheme, ESA concludes that the measure constitutes State aid compatible with EEA State aid rules. ESA therefore raises no objections to its implementation.

Read ESA's decision here.

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