Norway VAT Rate 2026: 25% Standard Rate

How Much Is VAT in Norway?

The standard VAT rate in Norway is 25% in 2026, plus reduced rates of 12%, 15% on certain goods and services. It applies to most goods and services sold in Norway. 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

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 2005: Standard rate set at 25%
• 1970: VAT (MVA) introduced

Economic Impact

VAT contributes approximately 20-30% to Norway's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the Europe region.

Zero-Rated Items

The following items are zero-rated for VAT in Norway:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Norway (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Norway:

• 12% rate: Passenger transport, hotel accommodation, cinema and broadcasting
• 15% rate: Food and groceries

Norway requires VAT registration once taxable turnover exceeds NOK 50,000 over 12 months. Always confirm current thresholds and deadlines with the Skatteetaten, as they are reviewed periodically.

VAT Registration

• Registration Threshold: NOK 50,000
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Bi-monthly (six periods a year)
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Not applicable (non-EU country)
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Special rules may apply

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Norway?

The standard VAT rate in Norway is 25% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Norway?

To add VAT: multiply the net amount by 25%. To remove VAT from a gross amount: divide by 1.25. Use our calculator above for instant results.

Who needs to register for VAT in Norway?

Norway requires VAT registration once taxable turnover exceeds NOK 50,000 over 12 months.

Can I reclaim VAT in Norway?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.