Norway VAT Calculator 2026
25% standard, with reduced rates of 15% and 12% on specified categories.
Figures last reviewed
Norway VAT at a glance
- Standard VAT rate
- 25% — ranked 4 of 36 covered here
- Reduced rates
- 15%, 12% — applies to specified categories only
- Compared with the average
- +8.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 50,000 NOK — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
Norwegian MVA (VAT): 25%, with 15% on food and 12% on services
Norway charges Merverdiavgift (MVA), the equivalent of VAT, even though Norway is not an EU member. The system is similar to EU VAT but governed by Norwegian law and Skatteetaten (the Norwegian Tax Administration). Three rates apply:
- 25% — standard rate, on most goods and services
- 15% — food and beverages (excluding alcohol), almost everything you buy in a grocery store
- 12% — passenger transport, hotel accommodation, cinema tickets, museum entry, public broadcasting (NRK)
- 0% — books, newspapers and magazines (zero-rated, not exempt — input tax recoverable), exports, EEA cross-border services in many cases
Registration: NOK 50,000 threshold, plus VOEC for foreign sellers
Norwegian-resident businesses must register in the VAT Register once turnover exceeds NOK 50,000 in any 12-month period. Charitable and non-profit organisations have a higher threshold of NOK 140,000.
Foreign sellers shipping low-value goods (≤ NOK 3,000) directly to Norwegian consumers register under VOEC (VAT On E-Commerce) instead of the regular VAT register. VOEC requires collecting and remitting MVA at point of sale, and lets goods clear customs without consumer-level import handling. For B2C digital services, separate rules apply — see the cross-border services section.
Norway is in the EEA but not the EU — what changes
Selling from Norway to an EU member state is an export (0% MVA, but the EU buyer pays import VAT in their country). Selling from the EU to Norway is treated as a non-EU export from the seller's perspective. There's no intra-EU acquisition or OSS for Norwegian transactions.
Books printed on paper are 0% in Norway (a long-standing cultural-policy choice). E-books have been zero-rated since 1 July 2019, aligning with print.
Worked examples at the three live rates
- NOK 1,000 dinner bill (food only, 15%): MVA NOK 130.43, gross NOK 1,000 → NOK 869.57 net + NOK 130.43 MVA. Add wine (25%) and the bill splits across two MVA lines.
- NOK 1,000 hotel night (12%): MVA NOK 107.14 on a NOK 1,000 gross.
- NOK 1,000 software licence (25%): MVA NOK 200, gross NOK 1,250 if quoted net; or NOK 200 extracted from a NOK 1,000 gross.
- NOK 1,000 paper book (0%): MVA NOK 0 — but the bookshop still recovers input tax on rent, electricity and other 25% expenses.
Frequently asked questions
Is Norway in the EU VAT system?
No. Norway is in the EEA but not the EU customs/VAT union. EU directives don't apply directly, and you can't use OSS or EU intra-community supply rules. Cross-border supplies follow Norwegian MVA Act rules and customs declarations.
What's the difference between 0% and exempt?
Zero-rated supplies are taxable at 0% — input MVA on related expenses is recoverable. Exempt supplies (financial services, healthcare, education, residential rent) are outside MVA — input MVA on related expenses is not recoverable. Books in Norway are zero-rated, not exempt, which is why bookshops still file MVA returns.
Do I charge MVA on services to a customer in Sweden?
For B2B services, no — they're generally outside Norwegian MVA scope (the Swedish customer self-accounts under their reverse-charge rules). For B2C digital services, you may need to register for Swedish VAT (or use OSS via a Swedish establishment) once thresholds are met.
How often are returns due?
Bi-monthly is the default. Small businesses below NOK 1 million in turnover can apply for annual returns. Returns are filed via Altinn; deadlines are around the 10th of the second month after the period end.
Can tourists claim back MVA?
Yes, through the Tax Free Norway / Global Blue scheme. Non-resident tourists buying goods ≥ NOK 315 (NOK 290 from Sweden, Finland, Denmark) at participating retailers can refund the MVA on export, less the operator's service fee. Get the form stamped at customs on departure.
Official sources
- Skatteetaten — VAT (English)
- Skatteetaten — VOEC for foreign sellers
- Skatteetaten — VAT forms and Altinn
Last reviewed: 2026-05-10.
How VAT works in Norway
Standard 25%, Reduced 15% (food), 12% (transport, hotels, cultural events)
Calculating Norway VAT
Start from the price excluding tax
VAT is charged on the net price. At 25%, a net NOK 100 becomes NOK 125.00 once VAT of NOK 25.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2500, not subtracting 25%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Norway applies reduced rates of 15% and 12% to specified categories. Standard 25%, Reduced 15% (food), 12% (transport, hotels, cultural events) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above NOK 50,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 25%
Adding and removing VAT at 25%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | NOK 100.00 | NOK 1,000.00 |
| VAT at 25% | (NOK 25.00) | (NOK 200.00) |
| Result | NOK 125.00 | NOK 800.00 |
So a net price of NOK 100.00 in Norway costs NOK 125.00 once VAT is added. Working the other way, a gross price of NOK 1,000.00 contains NOK 200.00 of VAT, leaving NOK 800.00 net.
Computed from the same 25% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Norway VAT questions
What is the VAT rate in Norway?
The standard rate is 25%. Reduced rates of 15% and 12% apply to specified categories. That places Norway 4 of 36 of the countries covered here, 8.01 points above the 16.99% average.
How do I remove VAT from a price in Norway?
Divide the gross amount by 1.2500. At 25%, a gross NOK 1,000 works back to NOK 800.00 net with NOK 200.00 of VAT. Subtracting 25% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Norway?
Once taxable turnover passes NOK 50,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Norway?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Norway sits at 25%.