Norway · 2026
Norway VAT calculator
Work out Norwegian VAT (merverdiavgift, or MVA) in either direction: start from a net price and add the tax, or take a gross price and pull the MVA back out. Norway charges 25% on most sales, 15% on food, and 12% on passenger transport, hotel stays and a handful of cultural admissions. Books and newspapers carry a zero rate.
How it works
- Pick the MVA band that matches the goods or services, enter your amount, and choose whether the figure already includes tax.
- Adding 25% to a 1,000 kr net price gives 250 kr MVA and a 1,250 kr total. Going the other way, divide a gross figure by 1.25 to recover the net.
- A handy shortcut at the standard rate: the MVA inside any gross price is exactly one fifth of it. A 500 kr shop receipt contains 100 kr of tax.
- For the 15% food rate, divide gross by 1.15; for the 12% rate, divide by 1.12. The calculator does the rounding to the nearest øre for you.
gross = net x (1 + r / 100); MVA in a gross price = gross x r / (100 + r)
Adding tax multiplies the net amount by one plus the rate as a decimal. Extracting tax from a gross figure uses the fraction r over (100 plus r): at 25% that is a fifth of the gross, at 15% it is 3/23 of the gross, and at 12% it is 3/28.
- net
- Price before MVA
- r
- MVA rate in percent (25, 15, 12 or 0)
- gross
- Price including MVA
Standard VAT rates in Norway and nearby countries (2026)
| Norway | 25% | 15% food, 12% transport and hotels |
| Sweden | 25% | 12% and 6% reduced bands |
| Denmark | 25% | No reduced rates at all |
| Finland | 25.5% | Highest headline rate in the Nordics |
| Iceland | 24% | 11% reduced band |
| Germany | 19% | 7% reduced band |
| United Kingdom | 20% | 5% and 0% bands |
Worked example
A hotel invoices a guest 2,000 kr net for two nights at the 12% accommodation rate MVA comes to 240 kr and the bill totals 2,240 kr. From the gross side, 2,240 kr divided by 1.12 returns the 2,000 kr room price.
Key facts
- Norwegian VAT is called merverdiavgift, written MVA or "mva." on receipts and invoices.
- The 25% standard rate has been unchanged since 2005.
- Groceries carry 15%, one of the reasons Norwegians cross to Sweden for cheaper food shopping.
- The registration threshold is 50,000 kr of taxable turnover in 12 months, low by European standards.
- Water and sewage services moved from 25% down to 15% on 1 July 2025.
Tips
- Selling food to take away? Charge 15%, not the 25% that applies to dining in. Till systems need both codes.
- At the standard rate, divide any gross price by 5 to read off the MVA instantly.
- Tourists resident outside Norway can reclaim MVA on goods above a minimum value when exporting them, via refund operators at the border.
Frequently asked questions
What does the 25% standard rate cover?+
Everything not assigned a lower band: clothing, electronics, fuel, professional services, alcohol, restaurant meals eaten on the premises and most other consumer spending. If no exception applies, 25% is the rate.
Which items qualify for the 15% rate?+
Foodstuffs sold for human consumption, which includes groceries and takeaway food. Since 1 July 2025 the 15% band also covers water and sewage services. Note the eat-in versus takeaway split: the same burger is 15% over the counter but 25% if you sit down to eat it.
What falls under the 12% low rate?+
Passenger transport (buses, trains, ferries, domestic flights, taxis), hotel and similar short-stay accommodation, cinema tickets, entry to sporting events, amusement parks and activity centres, and the public broadcasting fee.
Is anything zero-rated in Norway?+
Yes. Printed books, newspapers, e-books and electronic news services carry MVA at 0%, as do exports of goods and services. Sellers of zero-rated supplies can still deduct input MVA on their costs, which separates them from exempt sectors such as health and finance.
How are electric cars treated in 2026?+
New electric cars are zero-rated up to a 300,000 kr cap in 2026 (down from 500,000 kr), with 25% MVA charged on the portion of the price above the cap. The relief shrinks further in 2027 as the exemption is phased out.
When does a business have to register for MVA?+
Registration in the VAT Register becomes compulsory once taxable turnover passes 50,000 kr within a 12 month period. Foreign sellers of low-value goods and digital services to Norwegian consumers can use the simplified VOEC scheme instead.
Things to watch
- Rate boundaries are decided by what is supplied, not by who supplies it. Check Skatteetaten guidance for mixed supplies such as conference packages.
- Health services, financial services, education and property rental are exempt without credit, which is different from zero-rated. Exempt businesses cannot reclaim input MVA.
- This calculator gives estimates for planning. It is not tax advice; confirm the correct rate for your specific goods or services with Skatteetaten or an adviser before invoicing.
Sources
- Value added tax rates · Skatteetaten
- Value added tax · Altinn
Last updated: 2026-01-01 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2026 as published by Skatteetaten.
- Norway is not an EU member, so EU VAT directives do not apply; MVA follows the Norwegian VAT Act.
Reviewed by Vikas Dulgunde.