Norway VAT Calculator 2026 — 25% MVA Standard Rate
25% standard MVA · 15% food · 12% transport & culture — enter the rate from your Norwegian receipt
Norway charges 25% merverdiavgift (MVA) on most goods and services — one of the highest VAT rates in Europe. Groceries use a reduced 15% rate, while hotels, passenger transport, and cinema admissions use 12%. Enter any amount below and select the matching rate to instantly add or remove Norwegian VAT. Free, instant, no signup needed.
Quick answer
Norway standard VAT rate is 25%.
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Standard rate
25% on most goods and services
Food rate
15% on foodstuffs
Travel/culture rate
12% on transport, rooms, cinema
Calculator
%
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
kr
Quick amounts
Enter an amount to see the result.
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Norway VAT rates
Standard Rate
Most goods and services
25%
Food and non-alcoholic beverages
Food and non-alcoholic beverages
15%
Passenger transport, hotel accommodation, cinema, museum entry
Passenger transport, hotel accommodation, cinema, museum entry
12%
Type any rate directly in the rate field above to switch rates.
Standard VAT rate
25%
Norway · NOK
Exempt / Zero-rated categories
•Healthcare
•Education
•Financial services
•Insurance
How to use and formula
How to calculate Norway VAT
Enter the amount, use the standard 25% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Enter the invoice, receipt, or product amount.
Check the correct VAT rate for the item category.
Use add mode for net-to-gross or reverse mode for gross-to-net.
VAT formulas
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 25%: kr100 net becomes kr125.00 gross.
Norway VAT examples
Fast checks for adding or removing VAT at the most common rates.
Add 25% MVA to kr 1,000
kr 1,250.00
kr 1,000 x 1.25 = kr 1,250. The MVA amount is kr 250.
Remove 25% MVA from kr 1,250
kr 1,000.00 net
kr 1,250 / 1.25 = kr 1,000 before VAT. The MVA portion is kr 250.
Food at 15% MVA
kr 115.00
kr 100 x 1.15 = kr 115 for qualifying foodstuffs and non-alcoholic beverages.
Official Norway VAT source
Rates and rules on this page were last reviewed in May 2026 against Norwegian Tax Administration (Skatteetaten). Use the linked authority for filing, registrations, or address-specific compliance.
•The Norwegian Tax Administration lists the current VAT rates as 25%, 15%, and 12%.
•The 15% rate covers foodstuffs and water/wastewater services; restaurant and catering services generally use the 25% rate.
Norway funds extensive public services — free healthcare, education, infrastructure — partly through its 25% consumption tax, which is among the highest headline VAT rates in Europe. Businesses registered for MVA recover input tax on eligible purchases and remit the net difference to Skatteetaten. The effective burden falls on final consumers. Registration is mandatory once turnover crosses NOK 50,000 in a rolling 12-month window — well below most EU thresholds — so even small sole traders and freelancers must plan early.
Three MVA Rates in Detail
Unprocessed food and non-alcoholic beverages sold in supermarkets use the 15% reduced rate, while restaurant dining and catering attract the full 25% because Norwegian lawmakers treat eating out as discretionary. The 12% rate covers domestic flights, buses, trains, hotel accommodation, cinema tickets, museum entry, and amusement parks — making weekend trips and cultural experiences slightly cheaper than buying electronics or furniture. A single grocery run can span multiple rates: 15% on milk and bread, 25% on household cleaners and alcohol.
Tourist VAT Refunds in Norway
Visitors leaving Norway can reclaim MVA on goods they export in personal luggage when purchases from a single retailer exceed the minimum threshold (typically NOK 315 including tax). Retailers participating in Tax Free schemes issue refund forms at the point of sale. Claims are processed at airport Tax Free counters or border crossings before departure. Services consumed in Norway — including hotel stays, restaurant meals, and taxi rides — are not eligible for refund. Keep original invoices and allow extra time for customs inspection of high-value items.
VOEC — E-Commerce Into Norway
The VAT on Electronic Commerce (VOEC) scheme lets foreign sellers of low-value goods (under NOK 3,000) register once with Skatteetaten to collect and remit Norwegian MVA directly, instead of relying on postal customs cash collection. Marketplaces like Amazon or eBay may be deemed the supplier for MVA purposes — meaning they collect the tax, not the underlying seller. If you dropship into Norway or sell digital services to Norwegian consumers, check Skatteetaten VOEC guidance for registration requirements.
Using This Calculator
Enter any NOK amount and select the matching rate: 25% for general shopping, 15% for grocery budgeting, or 12% for hotel and transport planning. For an all-inclusive hotel bill, switch to reverse mode to see the net room revenue versus MVA collected. The calculator works instantly for any amount with any Norwegian rate.
Common mistakes to avoid
Using 25% for every item
Norway may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
Subtracting the percentage from a gross price
To extract VAT, divide by 1 + rate/100 — do not subtract 25% from the total.
Norway VAT — frequently asked questions
What is the Norway standard VAT rate of 25 percent?
Norway standard VAT, called MVA or merverdiavgift, is 25% for most goods and services. Reduced rates apply to food at 15% and selected transport, accommodation, and cultural services at 12%.
What is Norway's VAT rate in 2026?
Norway has three MVA rates in 2026: 25% standard rate on most goods and services, 15% reduced rate on food and non-alcoholic beverages, and 12% reduced rate on passenger transport, hotel accommodation, cinema, museums, and amusement parks. Exports and printed books/newspapers are zero-rated (0%).
What is MVA in Norway?
MVA stands for 'merverdiavgift' — the Norwegian word for Value Added Tax (VAT). It works the same way as VAT in the EU: businesses charge MVA on sales, reclaim MVA on purchases, and remit the net difference to Skatteetaten (the Norwegian Tax Administration).
Is Norway in the EU VAT system?
No. Norway is a member of the EEA (European Economic Area) but is not an EU member state. Norway administers its own independent MVA system through Skatteetaten. There are no intra-Community supply rules — goods moving between Norway and the EU clear customs.
How do I calculate Norwegian VAT?
To add 25% Norwegian MVA: multiply the net amount by 1.25. Example: kr 1,000 × 1.25 = kr 1,250 gross. To remove MVA: divide by 1.25. Example: kr 1,250 ÷ 1.25 = kr 1,000 net. For food at 15%, use 1.15. For hotels at 12%, use 1.12.
Can tourists get a VAT refund in Norway?
Yes. Non-Norwegian residents can claim MVA refunds on goods (not services) purchased from participating retailers when the single-receipt minimum is met (typically NOK 315). You need a Tax Free form from the retailer, stamped by customs at departure. Refunds cover goods exported in personal luggage — hotel stays and restaurant meals are not eligible.
What is the VAT on food in Norway?
Food and non-alcoholic beverages sold for home consumption are taxed at 15% MVA. Restaurant meals and catering are taxed at the full 25% standard rate — lawmakers treat eating out as discretionary spending. Alcohol is always 25% regardless of where it is sold.
What is the Norwegian MVA registration threshold?
Businesses must register for MVA once their taxable turnover exceeds NOK 50,000 in a rolling 12-month period. This is one of the lowest thresholds in Europe, meaning even small freelancers and sole traders often need to register early.
How do I remove VAT from a price in Norway?
Divide the gross (tax-inclusive) amount by 1 + (25 ÷ 100). At 25%, divide by 1.25.
Use this page to add VAT, remove VAT, or check invoice math for Norway. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.
Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official Norway tax authority or a qualified tax professional before making filing or business decisions.