Norway VAT Calculator (MVA) — 2026 Rates

Calculate Norwegian merverdiavgift at 25% standard, 15% on food, or 12% on transport, accommodation and culture. Norway is in the EEA but outside the EU VAT area, so it sets its own rates and runs its own e-commerce scheme.

✓ 25% / 15% / 12% / 0% MVA✓ Non-EU — VOEC, not IOSS✓ Norwegian kroner (NOK)

This Norway VAT calculator applies the rates the Storting adopted for 2026. Norwegian VAT is merverdiavgift, shortened to MVA, and it runs on a domestic statute rather than the EU VAT Directive — which is why the rates, the thresholds and the cross-border machinery all differ from the EU pattern even though Norway is inside the single market. Enter a pris uten mva to add tax or a pris inkl. mva to remove it. For any other rate, use our reverse VAT calculator.

Quick Example: 1 250 kr incl. MVA at 25% → 1 000 kr net + 250 kr MVA. On a grocery bill the rate is 15%, so 1 150 kr gross → 1 000 kr net + 150 kr MVA.

Norwegian VAT Rates (MVA) — 2026

Rate Type	Scope	Percentage	Applies to
Standard (Alminnelig sats)	🛍️ Goods & Services	25%	All taxable sales, withdrawals and imports not listed below — restaurant meals, alcohol, clothing, electronics, construction and professional services.
Reduced (Redusert sats)	🥖 Food & Water	15%	Foodstuffs and non-alcoholic drinks, including takeaway, plus water supply and wastewater services. Food eaten in a restaurant is a service and carries 25%.
Reduced (Lav sats)	🚌 Transport & Culture	12%	Passenger transport and vehicle-carrying ferries, hotel and other accommodation, cinema, museums, amusement parks, admission to sporting events, and public broadcasting.
Special (Særskilt sats)	🐟 Wild Marine Resources	11.11%	First-hand sales of raw fish through the fishermen's sales organisations — a rate that exists nowhere else in Europe.
Zero-rated (Nullsats)	📚 Press, Books & Export	0%	Exports, newspapers and books in print and electronic form, electric cars up to NOK 300,000 of price (2026), ships and aircraft. Input MVA remains recoverable.

Source: Skatteetaten (Norwegian Tax Administration). VAT registration threshold: NOK 50,000 of taxable turnover in any 12-month period (NOK 140,000 for charitable and benevolent organisations).

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Net ↔ Gross Converter (Norway MVA Reverse Tool)

Splitting a Norwegian import invoice, or modelling VOEC pricing at checkout? Set 25%, 15% or 12% by hand in the global tool.

Go to Reverse Tool →

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: August 24, 2026 · Rate source metadata is tracked in the TaxesLedger tax data registry.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. This is an educational calculator, not tax, accounting, or legal advice. LinkedIn

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

Norway is in the European Economic Area and inside the single market, but it is not in the EU customs union and not in the EU VAT territory. Merverdiavgift runs on Norway's own statute, the rates are voted annually by the Storting, and none of the EU cross-border VAT machinery reaches across the border. That single fact drives almost everything else on this page.

In the EEA, outside the EU VAT area

Norwegian VAT is governed by merverdiavgiftsloven, a domestic act, and the rates are set each December in the Storting's annual VAT resolution rather than constrained by the VAT Directive's rate floors and category lists. For anyone invoicing across the Norwegian border, five familiar EU mechanisms simply do not exist:

No intra-Community supply or acquisition. An EU seller treats a Norwegian sale as an export, zero-rated under its own export rules with proof that the goods left the EU.
No EC Sales List entry. Norwegian customers do not appear on a recapitulative statement.
No OSS or IOSS. Neither scheme covers Norwegian consumers; Norway runs its own VOEC registration instead.
No Article 44 reverse charge. Norway has its own domestic reverse charge for services bought from abroad, which the Norwegian business customer self-assesses.
No 8th or 13th Directive refund portal. Foreign businesses recover Norwegian input VAT through Norway's own refund procedure.

What Norway does have with the EU is an agreement on administrative cooperation and mutual assistance in the recovery of VAT claims. That agreement is the reason an EEA-established business can register directly with Skatteetaten instead of appointing a representative — a concession that turns on where you are established, not on what you sell.

The Norwegian rate ladder, including the 11.11%

The headline rate is 25%, matching Denmark and Sweden. Below it, 15% covers foodstuffs and non-alcoholic drinks — including takeaway, though a meal eaten in a restaurant is a service and carries the full 25% — and water supply and wastewater services. A 12% band covers passenger transport and vehicle-carrying ferries, hotel and other accommodation, cinema tickets, museums, amusement parks, admission to sporting events, and public broadcasting.

Then there is the rate almost no comparison table carries: 11.11% on sales of wild marine resources — the first-hand raw fish sales settled through Norway's fishermen's sales organisations. The odd figure is not arbitrary. 11.11% is one ninth, the fraction that extracts tax from a price when the base already includes it, and it reflects how first-hand fish settlements are calculated. It appears in the Storting's annual resolution alongside the ordinary rates and it applies to a slice of the Norwegian economy that most VAT summaries never reach.

VOEC: selling to Norwegian consumers from abroad

Until 2020 Norway had a NOK 350 de minimis, and low-value parcels arrived free of VAT and duty — a structural price advantage for foreign webshops over Norwegian retailers. VOEC (VAT On E-Commerce) replaced it on 1 April 2020 and is now the scheme every foreign seller meets.

When to register: once B2C sales to Norwegian consumers exceed NOK 50,000 over any 12 months.
What it covers: goods valued up to NOK 3,000 per item — per item, not per consignment, so a basket of three NOK 1,500 products is three eligible goods while a single NOK 4,000 coat is not — plus all remotely deliverable services (software, streaming, SaaS, e-learning) at any value.
What it excludes: foodstuffs, alcohol, tobacco and goods requiring special permits, along with anything above NOK 3,000, all of which follow ordinary import procedures with the carrier collecting VAT and duty at the border.
The operational detail that matters: the VOEC number must be transmitted digitally with the shipment. If it is missing, the parcel is treated as untaxed and the customer is charged again on arrival — far and away the most common cause of Norwegian delivery complaints.

VOEC returns are filed quarterly and the scheme carries no input VAT recovery, which is the trade-off for the simplified registration. A seller that also needs to reclaim Norwegian input MVA has to register ordinarily instead.

Registration, representatives and SAF-T

The ordinary registration threshold is NOK 50,000 of taxable turnover in any 12-month period, and NOK 140,000 for charitable and benevolent organisations. Norway measures the threshold on turnover already achieved rather than expected, so you register once you cross it — and the invoice that takes you over is itself taxable. Registration goes into the VAT Register through a Coordinated Register Notification, and voluntary registration below the threshold is available and common among exporters, since a zero-rated exporter with no registration cannot reclaim anything at all.

Whether you need a Norwegian VAT representative depends entirely on where your business is established. A business in an EEA state — or the United Kingdom — that has an agreement with Norway on information exchange and assistance with VAT recovery registers directly with Skatteetaten. A business established elsewhere must appoint a representative, who is jointly and severally liable for the tax, which is what makes representation expensive. Separately, Norway requires businesses to be able to produce SAF-T Financial data on request, so an accounting system used in Norway needs that export capability whether or not it is ever asked for.

The electric-car zero rate is being switched off

Norway's EV zero rate is probably the most consequential VAT policy any small country has run, and it is now on a published wind-down. Electric passenger cars were entirely exempt from MVA from 2001. In 2023 the relief was capped so that only the first NOK 500,000 of the price escaped tax. The 2026 state budget cut that cap to NOK 300,000 with effect from 1 January 2026 — so a NOK 450,000 electric car now carries 25% on NOK 150,000 of its price, roughly NOK 37,500 of MVA where a year earlier it bore none.

The budget agreement then set the cap at NOK 150,000 for 2027 and removes the relief entirely from 2028, rather than the abrupt 2027 abolition originally proposed. The stated justification is that battery-electric cars now take roughly 95% of new passenger-car registrations, so the objective has been met and the residual incentive shifts to higher one-off registration tax on combustion vehicles. Dealers and leasing companies should note the transitional rule: cars ordered earlier but delivered in 2026 fall under the 2026 cap.

Six terms a year: filing Norwegian MVA

Most Norwegian businesses file six bi-monthly terms, and the deadline is one month and ten days after the term ends — with one exception for the summer:

Term 1 (January–February) — due 10 April
Term 2 (March–April) — due 10 June
Term 3 (May–June) — due 31 August, the summer extension
Term 4 (July–August) — due 10 October
Term 5 (September–October) — due 10 December
Term 6 (November–December) — due 10 February

Payment falls on the same day as the return, and a deadline landing on a weekend or public holiday moves to the next working day. A business registered for at least a year with turnover under NOK 1 million can apply for annual reporting, due 10 March following the year — but the application window is narrow, running only from 10 December to 1 February. Since 2022 the return itself is a structured, roughly thirty-box digital form submitted straight from the accounting system via API, or manually through Altinn.

E-invoicing: EHF today, a B2B mandate in 2027

Selling to the Norwegian public sector has required EHF — Norway's Peppol-based national invoice format — since 2019. B2B is next. After a 2025 consultation the Ministry of Finance brought its timetable forward by a full year: mandatory issuing of structured B2B e-invoices from 1 January 2027, with mandatory receipt and digital bookkeeping following from 1 January 2030. EHF is the format proposed in the consultation, and the Tax Administration has been asked to report by December 2026 on whether the scope should extend to B2C invoicing and digital sales receipts. If you invoice Norwegian businesses, 2026 is the year to get onto Peppol rather than the year after.

Norwegian MVA calculation formulas

Three rates means three divisors. The calculator above handles all of them, but the arithmetic is worth keeping in view when you are checking a supplier invoice.

Add 25% MVA (net to gross)

Mathematical Formula Formula: Gross = Net \times (1 + VAT Rate)

Worked Calculation MVA = 1 000 kr \times 0.25 = 250 kr

Worked Calculation Gross Price = 1 000 kr + 250 kr = 1 250 kr

Remove 25% MVA (gross to net)

Mathematical Formula Formula: Net = Gross \div (1 + VAT Rate)

Worked Calculation Net Price = 1 250 kr \div 1.25 = 1 000 kr

Worked Calculation MVA Portion = 1 250 kr - 1 000 kr = 250 kr

For the reduced bands, divide the gross by 1.15 for food and by 1.12 for transport, accommodation and culture. A Norwegian till receipt that mixes groceries at 15% with a bottle of wine at 25% has to be split line by line before either divisor is applied — the single-rate shortcut that works in Denmark does not work here.

Outside the EU VAT area: what actually changes

Norway is in the EEA and in the single market for goods and services, but it is not in the EU customs union and not in the EU VAT territory. Its VAT is governed by merverdiavgiftsloven, a domestic statute, and the rates are voted each December by the Storting rather than constrained by the EU VAT Directive's floors and category lists. For anyone invoicing across the border that changes five things at once. There is no intra-Community supply and no acquisition VAT — EU sellers treat a Norwegian sale as an export and zero-rate it under their own export rules, with proof of exit. There is no EC Sales List entry for Norway. There is no OSS or IOSS registration that covers Norwegian consumers; Norway runs its own VOEC scheme instead. The Article 44 place-of-supply reverse charge does not apply, though Norway has its own domestic reverse charge for services purchased from abroad, which Norwegian business customers self-assess. And VAT recovery for foreign businesses runs through Norway's own refund procedure, not the EU's 8th or 13th Directive portals. Norway does, however, have an agreement with the EU on administrative cooperation and recovery assistance in VAT — which is precisely why EEA-established businesses can register directly rather than through a representative.

Norway's rate ladder, including the 11.11% nobody expects

The headline is 25%, matching Denmark and Sweden. Below it Norway runs 15% on foodstuffs and non-alcoholic drinks — including takeaway, though a meal eaten in a restaurant is a service and carries 25% — and on water supply and wastewater services. A 12% band covers passenger transport and vehicle-carrying ferries, hotel and other accommodation, cinema tickets, museums, amusement parks, admission to sporting events, and public broadcasting. Then there is the rate that surprises everyone: 11.11% on sales of wild marine resources, the raw fish landed and sold through Norway's fishermen's sales organisations. The odd number is not arbitrary — 11.11% is one ninth, the fraction that extracts the tax from a price when VAT is charged on a base that already includes it, a legacy of how first-hand fish sales are settled. It appears in the Storting's annual VAT resolution alongside the ordinary rates and applies to a slice of the economy most rate tables never reach.

VOEC: the NOK 3,000 line every foreign webshop meets

Before 2020 Norway had a NOK 350 de minimis: low-value parcels came in free of VAT and duty, and foreign webshops enjoyed a structural price advantage over Norwegian retailers. VOEC replaced it. A foreign seller registers with Skatteetaten under a simplified scheme once B2C sales to Norway pass NOK 50,000 in twelve months, then charges 25% (or 15% where the goods are foodstuffs, which VOEC does not cover) at checkout and remits quarterly. The dividing line is NOK 3,000 per item, not per consignment — a cart of three NOK 1,500 items is three VOEC-eligible goods, while a single NOK 4,000 jacket is not, and falls to ordinary import handling with the carrier collecting VAT and any duty at the border. The VOEC number must be transmitted digitally with the shipment; if it is not, the parcel is treated as untaxed and the customer is charged again on arrival, which is the single most common cause of Norwegian delivery complaints. Foodstuffs, alcohol, tobacco and restricted goods are outside the scheme entirely. Remotely delivered services — software, streaming, SaaS, e-learning — are inside it at any value.

Registration, representatives and the NOK 50,000 line

The Norwegian registration threshold is NOK 50,000 of taxable turnover in any twelve-month period, and NOK 140,000 for charitable and benevolent organisations. Registration is made in the VAT Register through a Coordinated Register Notification, and it is worth noting that Norway measures the threshold on turnover already made, not turnover expected — you register after you cross it, and the first invoice that takes you over is itself taxable. Whether you need a Norwegian representative depends on where you are established, not on what you sell: businesses in an EEA state (or the UK) that has an information-exchange and VAT-recovery agreement with Norway register directly with Skatteetaten, while businesses elsewhere must appoint a representative who is jointly liable for the tax. Voluntary registration below the threshold is available and is common among exporters and businesses with heavy input MVA, since a zero-rated exporter with no registration cannot reclaim anything. Norway also requires SAF-T Financial data to be produced on request from the tax authority, so accounting systems used in Norway need to be able to export it.

The electric-car zero rate is being switched off

Norway's EV zero rate is the most consequential VAT policy any small country has run, and it is now on a published wind-down. Electric passenger cars were fully exempt from MVA from 2001; in 2023 the relief was capped so that only the first NOK 500,000 of the price escaped tax. The 2026 state budget cut that cap to NOK 300,000 from 1 January 2026, meaning a NOK 450,000 electric car now bears 25% on NOK 150,000 — roughly NOK 37,500 of MVA where a year earlier it bore none. The subsequent budget agreement set the cap at NOK 150,000 for 2027 and removes the relief altogether from 2028, rather than the abrupt 2027 abolition originally proposed. The stated justification is that battery-electric cars now account for roughly 95% of new passenger-car registrations, so the objective has been met; the residual incentive shifts to the one-off registration tax on combustion vehicles. For dealers and leasing companies the transitional rule matters: cars ordered before but delivered in 2026 fall under the 2026 cap.

Norwegian VAT at a glance (2026)

Rates are set annually by the Storting. The table below reflects the resolution adopted for 2026.

Rate	Applies to
25%	Standard rate — all taxable sales, withdrawals and imports not listed below, including restaurant meals, alcohol, clothing, electronics and professional services
15%	Foodstuffs and non-alcoholic drinks (including takeaway); water supply and wastewater services
12%	Passenger transport and vehicle-carrying ferries, hotel and other accommodation, cinema, museums, amusement parks, sporting events, public broadcasting
11.11%	Sales of wild marine resources — first-hand raw fish sales through the fishermen's sales organisations
0%	Exports; newspapers and books, print and electronic; electric cars up to NOK 300,000 of price (2026); ships and aircraft — input MVA still recoverable
Exempt	Financial services, insurance, healthcare, education, letting of real property — no input MVA recovery

Filing terms and deadlines

Term	Period	Return & payment due
1	January – February	10 April
2	March – April	10 June
3	May – June	31 August
4	July – August	10 October
5	September – October	10 December
6	November – December	10 February
Annual	Whole year (turnover under NOK 1m, on application)	10 March

Source: Skatteetaten — Value added tax rates. Deadlines falling on a weekend or public holiday move to the next working day.

Frequently asked questions

Quick answers to the most common questions users ask.

What is the Norwegian VAT (MVA) rate in 2026?

25% is the standard rate. Norway also runs 15% on foodstuffs and on water and wastewater services, 12% on passenger transport, accommodation, cinema, museums, amusement parks, sporting events and public broadcasting, and a special 11.11% rate on sales of wild marine resources. The rates are set annually by the Storting in its VAT resolution; the figures above are the ones adopted for 2026.

Is Norway in the EU VAT area?

No. Norway is an EEA member but sits outside the EU customs union and outside the EU VAT territory, and its VAT runs on its own statute (merverdiavgiftsloven) rather than the EU VAT Directive. That is the single most consequential fact for anyone trading with Norway: there is no intra-Community supply or acquisition, no EC Sales List, no OSS or IOSS registration that covers Norwegian sales, and no EU reverse-charge article to cite. A sale from an EU member state to Norway is an export, zero-rated at the EU end, with Norwegian import VAT and any customs duty falling due at the Norwegian border.

What is VOEC and when do I have to register?

VOEC — VAT On E-Commerce — is Norway's simplified scheme for foreign sellers, live since 1 April 2020 and the closest analogue to the EU's IOSS. It covers B2C sales of goods valued up to NOK 3,000 per item and all remotely deliverable services regardless of value. You register once your sales to Norwegian consumers exceed NOK 50,000 over twelve months, charge Norwegian MVA at checkout, and state the VOEC number digitally with the shipment so the goods clear the border without a second VAT charge. Foodstuffs, alcohol, tobacco and goods requiring special permits are excluded, as are goods above NOK 3,000 — those follow ordinary import procedures.

Do I need a Norwegian VAT representative?

Only if you are established outside the EEA. A business resident in an EEA state (or the UK) that has an agreement with Norway on the exchange of information and mutual assistance in recovering VAT claims can register directly with Skatteetaten. Everyone else must register through a Norwegian representative, who is jointly and severally liable for the VAT — which is why representation is priced the way it is. The threshold is the same NOK 50,000 either way.

What is zero-rated in Norway?

Exports; newspapers and books in both printed and electronic form (Norway zero-rated e-books and electronic news services in July 2019 to match their print equivalents); ships and aircraft for commercial use; and, for now, electric passenger cars below a price cap. Zero-rated is not the same as exempt: financial services, insurance, healthcare, education and the letting of real property are exempt under merverdiavgiftsloven, which blocks input VAT recovery, whereas a zero-rated supplier recovers input MVA in full.

Is the electric car VAT exemption ending?

It is being phased out in steps. Norway zero-rated electric cars entirely from 2001, then capped the relief at NOK 500,000 of the purchase price from 2023. The 2026 budget cut that cap to NOK 300,000 with effect from 1 January 2026 — so a NOK 450,000 EV now carries 25% MVA on NOK 150,000 of its price. The budget agreement then set NOK 150,000 for 2027, with the relief disappearing entirely in 2028. The government's stated reasoning is that zero-emission cars now take roughly 95% of new passenger-car sales, so the incentive has done its job; the remaining nudge shifts to higher one-off registration tax on combustion cars.

When are Norwegian VAT returns due?

Most businesses file six bi-monthly terms a year, and the deadline is one month and ten days after the term ends — 10 April for January–February, 10 June for March–April, then 31 August for May–June (the summer term gets a longer run), 10 October, 10 December and 10 February. Payment is due on the same day as the return. A business registered for at least a year with turnover under NOK 1 million can apply for annual reporting, due 10 March following the year; applications are only accepted between 10 December and 1 February. Returns are submitted to Skatteetaten directly from an accounting system via API or through Altinn.

Is e-invoicing mandatory in Norway?

For sales to the Norwegian public sector, yes — EHF, Norway's Peppol-based national format, has been required for B2G invoicing since 2019. B2B is about to follow. After a 2025 consultation the Ministry of Finance brought the timetable forward by a year: mandatory issuing of structured B2B e-invoices from 1 January 2027, with mandatory receipt and digital bookkeeping from 1 January 2030. EHF is the format proposed in the consultation, and the Tax Administration has been asked to report by December 2026 on whether the scope should extend to B2C invoicing and digital receipts.

More European VAT Calculators

Norway trades with the EU under export rules. Check the rates on the other side of the border.

🇪🇺 EU Commission📊 OECD🇳🇴 Skatteetaten

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Government & Tax Authority Sources

The Norwegian Tax Administration's official rate page: the 25% standard rate and the 15% and 12% reduced rates, updated for each year's parliamentary resolution.

skatteetaten.no

Official guidance for foreign sellers: who must register, the NOK 3,000 per-item limit, excluded goods, and how to transmit the VOEC number with a shipment.

skatteetaten.no

International Tax Bodies

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

Professional & Industry Organizations

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.

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