# MVA-kalkulator 2026 — Norway VAT (25% / 15% / 12%)

Source page: https://valem.run/calculators/norway/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 1,000, this model computes VAT of 250 NOK.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (NOK) | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | No VAT charged by you: zero-rated export, or the customer accounts for the tax | boolean |
| `charity` | Charitable or non-profit institution or organisation | boolean |
| `turnover12Months` | Taxable turnover in a twelve-month period | number |

## Sources

- [Stortingsvedtak om merverdiavgift for 2026 (FOR-2025-12-18-2752), §§ 2–5 — the 25%, 15%, 12% and 11.11% rates for budsjettåret 2026](https://lovdata.no/dokument/STV/forskrift/2025-12-18-2752) (checked 2026-10-12)
- [Merverdiavgiftsloven (LOV-2009-06-19-58) § 2-1 — registration when turnover exceeds 50,000 kr in twelve months, 140,000 kr for charitable and non-profit organisations (consolidated, sist endret LOV-2025-12-22-121)](https://lovdata.no/dokument/NL/lov/2009-06-19-58) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/norway/vat.json
- Compute by URL: https://valem.run/calculators/norway/vat.json?amount=1000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `norway/vat`)