Norway VAT Rate 2026: 25% Standard Rate

How Much Is VAT in Norway?

The standard VAT rate in Norway is 25% in 2026. Other rates: 15% — Food and non-alcoholic drinks (excluding tobacco, alcohol and medicines), takeaway food, water supply and wastewater services (since July 2025); 12% — Domestic passenger transport, vehicle ferries, hotel accommodation, cinema, museum and amusement park tickets, sports events; 11.11% — Wild marine resources sold by fishermen through sales organisations; 0% — Exports, printed and digital newspapers and books, electric cars up to a price limit (NOK 300,000 in 2026). Locally the tax is called Merverdiavgift (MVA). Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Norway VAT

To add 25% VAT to a net (tax-exclusive) price, multiply it by 1.25. To remove VAT from a gross (tax-inclusive) price, divide it by 1.25.

• Add VAT: NOK 100 net × 1.25 = NOK 125 gross (that is NOK 25 of VAT)
• Remove VAT: NOK 125 gross ÷ 1.25 = NOK 100 net (that is NOK 25 of VAT)

Use the Norway VAT calculator above for any amount, or compare Norway with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: Zero-rating for electric cars limited to NOK 300,000 (from NOK 500,000); to be cut further in 2027
• 2025: Water supply and wastewater services moved to the 15% rate from 1 July 2025
• 2020: VOEC scheme introduced for low-value goods sold to consumers from abroad
• 2012: Food VAT rate set at 15%
• 2005: Standard rate raised to 25%
• 1970: MVA introduced, replacing the sales tax

Is the VAT rate the same everywhere in Norway?

The same rates apply across mainland Norway, but Svalbard and Jan Mayen are outside the Norwegian VAT area, so no MVA is charged there.

Good to know

Norway is not in the EU, so EU OSS and intra-EU rules do not apply. Goods imported from abroad are subject to import VAT, and low-value parcels are covered by VOEC.

The long-standing VAT exemption for electric cars is being phased out: VAT applies to the price above NOK 300,000 in 2026, with the limit set to fall to NOK 150,000 in 2027 before full removal in 2028.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods and services
• Newspapers, including digital newspapers
• Books and e-books
• Electric cars up to NOK 300,000 (VAT on the excess)
• Goods and services for offshore petroleum activities

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Healthcare and social services
• Financial and insurance services
• Education
• Letting and sale of real estate
• Many cultural and sporting services

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Skatteetaten (Norwegian Tax Administration) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign sellers of digital services to Norwegian consumers must register in the simplified VOEC scheme once sales exceed NOK 50,000 in 12 months and charge 25% VAT; VOEC also covers low-value goods under NOK 3,000.

Tourist VAT refunds: Tourists resident outside Norway can reclaim VAT on goods exported within one month; minimum purchase NOK 315 (NOK 290 for food at 15%).

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Norway?

The standard VAT rate in Norway is 25% in 2026. Other rates in force: 15% (reduced rate), 12% (reduced rate), 11.11% (special rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Norway?

To add 25% VAT, multiply the net price by 1.25. To remove it from a VAT-inclusive price, divide by 1.25; the difference is the VAT. The calculator at the top of this page does both.

What is the VAT rate on food in Norway?

Food and non-alcoholic drinks are taxed at 15%, including takeaway. Restaurant meals eaten on site and alcohol are taxed at the standard 25% rate.

When must a business register for VAT in Norway?

Registration is required once taxable turnover exceeds NOK 50,000 within a 12-month period. Foreign sellers of low-value goods and digital services to consumers can register via the simplified VOEC scheme.

Is there VAT on electric cars in Norway?

In 2026 electric cars are VAT-free only up to NOK 300,000; 25% VAT applies to the part of the price above that. The limit is due to fall further in 2027 and end in 2028.

Where these figures come from

• PwC Worldwide Tax Summaries - Norway, Other taxes
• Skatteetaten - VAT
• Grant Thornton - Changes in Norwegian VAT regulations from 2026
• Global Blue - Tax free shopping in Norway