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Norway is outside the EU VAT area. Trade in goods with the EU follows import and export rules, not the rules for intra-Community supplies.
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
| See also: | VAT Margin Scheme calculator |
| Percentage calculator |
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Norway | |
| standard | 25% Most goods and services, including restaurant and café services, alcohol, tobacco, clothing, medicines and construction work. |
| reduced | 15% Foodstuffs, including food and non-alcoholic drinks sold as goods and takeaway food without a restaurant service. Drinking water supplied by waterworks and qualifying wastewater services. Sales and installation of private water and wastewater systems do not qualify for the reduced water and wastewater rate. 12% Passenger transport and its intermediation. Hotel accommodation, camping and commercial letting of holiday cabins and apartments. Cinema tickets, admission to museums, galleries, amusement parks and experience centres, and taxable admission to sporting events. Ferry transport of vehicles as part of the domestic road network. State grants for public broadcasting. 11.11% Fishermen’s first-hand sales of wild marine resources to or through statutory fish sales organisations, and those organisations’ intermediation or approval of such sales. This is not the rate for fish sold as food in shops. |
| zero rate | 0 % Qualifying newspapers, and books and certain periodicals at the final stage of sale; electronic editions qualify subject to specific conditions. Household electricity and grid charges in Nordland, Troms and Finnmark. Used vehicles previously registered in Norway and covered by the re-registration tax rules. For sales of qualifying battery-electric passenger vehicles, the first NOK 300,000 is zero-rated and the excess is taxed at 25%. Leasing has separate apportionment and transitional rules. Input VAT remains deductible under the normal rules. |
| exempt with deduction | Exports of goods, qualifying services to recipients outside the Norwegian VAT area, and direct international transport where the conditions are met. Qualifying transfers of a business or part of a business to a new owner who continues its operation. These are zero-rated transactions, retaining input VAT deduction under the normal rules. |
| exempt without deduction | Qualifying healthcare, social services and education. Financial and insurance services, lotteries and gambling. Examples also include theatre and concert tickets, artistic performances and the right to participate in sports. Sales and letting of real property, subject to exceptions and voluntary registration for certain business premises. These supplies are exempt from VAT; related input VAT is generally not deductible. |
| out of scope | Work under an employment relationship, private sales outside business activity, dividends and genuine compensation that is not consideration for goods or services. Svalbard and Jan Mayen are outside the Norwegian VAT area; supplies to or from the mainland must be assessed under the import and export rules. |
| reverse charge | Businesses and public bodies normally account for VAT on remotely deliverable services purchased from abroad if the service would be taxable in Norway. Since 1 July 2026, special rules also cover externally purchased services used in Norway within the same legal entity, for example between a head office and branch, subject to statutory exceptions. Domestic sales of emission allowances and certain forms of gold with a fineness of at least 325 thousandths also use reverse charge, depending on the buyer’s status. Unregistered recipients have a special NOK 2,000 threshold per reporting period. |
| margin scheme | The Norwegian margin scheme (avansesystemet) can apply to second-hand goods, works of art, collectors’ items and antiques bought for resale, for example from private individuals or other dealers using the scheme. VAT is calculated on the margin instead of the full selling price, excluding VAT itself from the tax base. The rules are in sections 4-5 and 4-6 of the Norwegian VAT Act. Used vehicles covered by the re-registration-related VAT exemption must be treated under that exemption. VAT Margin Scheme calculator. |
| registration and VOEC | The normal registration threshold is taxable and zero-rated turnover exceeding NOK 50,000 over a rolling 12-month period, not a calendar year. Charitable and non-profit organisations normally have a NOK 140,000 threshold. VAT must generally not be invoiced before registration. Pre-registration and special thresholds may apply. VOEC is a simplified scheme for foreign suppliers of remotely deliverable services and goods valued below NOK 3,000 per item to Norwegian consumers. Foodstuffs, excise goods and restricted goods are excluded from the goods scheme. The seller or responsible marketplace collects VAT; VOEC is not a VAT exemption. |
| Past changes: | |
| 1 Jul 2026 | VAT liability is extended to remotely deliverable services purchased outside the Norwegian VAT area and used in Norway within the same legal entity, for example by a foreign head office and Norwegian branch. Exceptions include fully deductible use and documented foreign VAT that cannot be deducted or refunded. This changes the scope of VAT liability, not the rates. Skatteetaten |
| 1 Jan 2026 | The zero-rated amount for sales of qualifying battery-electric passenger vehicles falls from NOK 500,000 to NOK 300,000. The excess remains subject to 25% VAT. The threshold also changes for leasing. Contracts entered into and vehicles delivered before 1 January 2026 retain the NOK 500,000 threshold under the transitional rule. Skatteetaten |
| 1 Jul 2025 | VAT on drinking water supplied by waterworks and qualifying wastewater services falls from 25% to 15%. Ordinary construction and installation services for private water and wastewater systems are not covered by the reduction. Skatteetaten |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
United Kingdom | ||
| standard | 20% | |
| reduced | 5% | |
Afghanistan | ||
| standard | 10% | |
Andorra | ||
| higher | 9.5% | |
| standard | 4.5% | |
| reduced | 2.5% 1% | |
Brazil | ||
| ICMS | 18% ICMS 12% ICMS 7% ICMS | |
| Other taxes | 2-5% ISS 7.6% COFINS 3% COFINS 1.65% PIS 0.65% PIS 0.9% CBS 0.1% IBS | |
Canada | ||
| GST/HST | 15% NB, NL, PE 14% NS 13% ON 5% AB, BC, MB, NT, NU, QC, SK, YT | |
| PST | 9.975% QC 7% BC, MB 6% SK | |
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
Cape Verde | ||
| standard | 15% | |
| reduced | 10% 8% | |
Central African Republic | ||
| standard | 19% | |
| reduced | 5% | |
https://www.healyconsultants.com/central-african-republic-company-registration/accounting-legal/
Costa Rica | ||
| standard | 13% | |
| reduced | 4% 2% 1% | |
Cuba | ||
| standard | 10% | |
https://www.periodismodebarrio.org/2021/03/los-impuestos-en-cuba-explicados/
Dominican Republic | ||
| ITBIS | 18% | |
| ITBIS, reduced | 16% | |
Finland | ||
| standard | 25.5% | |
| reduced | 13.5% 10% | |
https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/
Greece, Aegean Islands | ||
| standard | 17% | |
| reduced | 9% 4% 3% | |
Guinea-Bissau | ||
| standard | 19% | |
| reduced | 10% 5% | |
Honduras | ||
| ISV, higher | 18% | |
| ISV | 15% | |
Iceland | ||
| standard | 24% | |
| reduced | 11% | |
https://www.government.is/ministries/ministry-of-finance-and-economic-affairs/
Ivory Coast | ||
| higher | 21.31% | |
| standard | 18% | |
| reduced | 9% | |
Jamaica | ||
| GCT, higher | 25% | |
| GCT | 15% | |
| GCT, reduced | 10% | |
Japan | ||
| standard | 10% | |
| reduced | 8% | |
https://www.nta.go.jp/english/taxes/consumption_tax/index.htm
Luxembourg | ||
| standard | 17% | |
| reduced | 14% 8% 3% | |
Madagascar | ||
| standard | 20% | |
| reduced | 5% | |
Malaysia | ||
| general rates | 10% 8% | |
| specified rates | 6% 5% | |
Monaco | ||
| standard | 20% | |
| reduced | 10% 5.5% 2.1% | |
https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/vat
Montenegro | ||
| standard | 21% | |
| reduced | 15% 7% | |
Mozambique | ||
| standard | 16% | |
| reduced | 5% | |
https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Valor-Acrescentado-IVA
Netherlands | ||
| standard | 21% | |
| reduced | 9% | |
New Caledonia | ||
| higher | 22% | |
| standard | 11% | |
| reduced | 6% 3% 1% | |
https://dsf.gouv.nc/professionnels-impots-et-taxes/la-taxe-generale-sur-la-consommation-tgc
Niger | ||
| standard | 19% | |
| reduced | 10% 5% | |
https://service-public.ne/fr/demarche/la-taxe-sur-la-valeur-ajoutee-ou-tva
North Macedonia | ||
| standard | 18% | |
| reduced | 10% 5% | |
Panama | ||
| ITBMS, higher | 15% 10% | |
| ITBMS | 7% | |
Peru | ||
| IGV | 18% | |
| IGV, small restaurants and hotels | 10.5% | |
https://orientacion.sunat.gob.pe/impuesto-general-las-ventas-igv-empresas
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
Puerto Rico | ||
| IVU | 11.5% | |
| B2B services | 4% | |
Saint Lucia | ||
| standard | 12.5% | |
| reduced | 10% | |
http://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat
Senegal | ||
| standard | 18% | |
| reduced | 10% | |
https://senegalservices.sn/demarche/remplir-une-declaration-de-taxe-sur-la-valeur-ajoutee-tva
Seychelles | ||
| standard | 15% | |
Sierra Leone | ||
| GST | 15% | |
https://www.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax
Slovakia | ||
| standard | 23% | |
| reduced | 19% 5% | |
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
Spain, Canary Islands | ||
| IGIC, higher | 20% 15% 9.5% | |
| IGIC | 7% | |
| IGIC, reduced | 5% 3% 1% | |
https://www3.gobiernodecanarias.org/tributos/atc/w/igic-impuesto-general-indirecto-canario-
Spain, Ceuta | ||
| IPSI, higher | 10% 9% 6% 5% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Spain, Melilla | ||
| IPSI, higher | 10% 8% 7% 5% 4% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Switzerland | ||
| standard | 8.1% | |
| reduced | 3.8% 2.6% | |
Tajikistan | ||
| standard | 14% | |
Togo | ||
| standard | 18% | |
https://www.otr.tg/index.php/fr/impots/nomenclature-fiscale/impots-indirects-tva-taf.html
Ukraine | ||
| standard | 20% | |
| reduced | 14% 7% | |
https://ukraineinvest.gov.ua/en/analytics-research/overview-of-taxation/
Calculate United States Sales Tax. Sales Tax in US varies by location. There is base sales tax by most of the states. Counties, cities and districts impose their own local taxes. See California, Texas, Florida, New York, Pennsylvania, etc.
Uzbekistan | ||
| standard | 12% | |
| reduced | 6% | |
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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