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.
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. |
| Past changes: | |
| 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. Information last checked 17 Sep 2026.
Articles:
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.