Norway VAT / Sales Tax
Detailed vat / sales tax rates and rules for Norway in 2026.
VAT / Sales TaxNOK
Norway applies a standard VAT (merverdiavgift or mva) rate of 25%, with reduced rates of 15% for food and 12% for certain services. Norway, as an EEA member not in the EU, has its own VAT legislation but aligns closely with EU VAT principles. Notably, Norway zero-rates newspapers, books, and electric vehicles, reflecting policy priorities around literacy and environmental sustainability.
Standard Rate
25%
Registration Threshold
NOK 50,000 in annual taxable turnover
Reduced Rates
15% — Food and beverages (excluding alcohol and tobacco)12% — Passenger transport, hotel accommodation, cinema, museums, amusement parks, sporting events, broadcasting license0% — Newspapers, books, periodicals (from 2020), electric vehicles (exempt with credit), exports, international transport
How Norway VAT / Sales Tax compares
Norway’s standard VAT / sales tax rate of 25% is the 3rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Norway
25%
Europe average
19.9%
Global average
13.7%
