Norway VAT calculator (merverdiavgift 2026)

Norwegian VAT for 2026 is 25% as the general rate, 15% on food and on water and wastewater services, 12% on passenger transport, hotel rooms, cinema and similar services, and 11.11% on wild marine resources. Registration is required once taxable turnover passes 50,000 kr in twelve months.

Worked example · VAT

With Amount of 1,000, this model computes VAT of 250 NOK. See the full working.

✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-12

How mva (vat) in Norway is calculated

Norway does not keep its VAT rates in the VAT Act. The Storting sets them **every year** by resolution, and the 2026 one (FOR-2025-12-18-2752) reads: *"Merverdiavgift beregnes med 25 pst. av avgiftspliktig omsetning, uttak og innførsel når ikke redusert sats skal anvendes."* That annual cycle is why an old resolution is dangerous: the 2014 one, still online at an undated URL, puts hotel rooms and transport at **8%**. In 2026 they are **12%**.

The reduced rates: **15%** on food and, since 1 July 2025, on water and wastewater services; **12%** on passenger transport, vehicle transport on ferries, hotel rooms, cinema, broadcasting, museums, amusement parks and sports events; and **11.11%** on wild marine resources sold by fishermen.

Registration is governed by the Act itself (§ 2-1): a business must register once taxable turnover and withdrawals **exceed 50,000 kr in a twelve-month period** — a rolling window, not a calendar year. Charitable and non-profit organisations have a 140,000 kr limit.

Worked example

ShowHide the full working: 6 inputs, 7 computed steps

1,000 kr net at 25%
Inputs
Amount (NOK)	1,000
Direction	Add VAT (net → gross)
What is being supplied	General rate — 25%
No VAT charged by you: zero-rated export, or the customer accounts for the tax	no
Charitable or non-profit institution or organisation	no
Taxable turnover in a twelve-month period	0 NOK
Computed by the engine
Rate for the category	0.25
Rate applied	0.25
Net ✓ pinned	1,000 NOK
VAT (MVA) ✓ pinned	250 NOK
Gross ✓ pinned	1,250 NOK
Registration limit	50,000 NOK
Must register for VAT	no

Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.

Frequently asked questions

What is the VAT rate in Norway in 2026?

25% general, 15% on food and water and wastewater services, 12% on passenger transport, hotel rooms, cinema, broadcasting, museums, amusement parks and sports events, and 11.11% on wild marine resources — per the Storting’s 2026 resolution.

How much VAT is on 1,000 kr?

250 kr at 25%, for 1,250 kr gross. Removing VAT from a 1,250 kr price gives 1,000 kr net and 250 kr of VAT.

When must I register for VAT (MVA) in Norway?

When your taxable turnover and withdrawals together exceed 50,000 kr in any twelve-month period. For charitable and non-profit institutions and organisations the limit is 140,000 kr.

Is hotel accommodation 12% or 8% VAT?

12% in 2026. Older resolutions, including one still online from 2014, show 8% — Norway resets its rates each budget year, so always check the current year’s resolution.

Sources

Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.

Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.

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