VAT rate snapshot
VAT in Norway
25% standard rate, with reduced rates of 15% for food and 12% for passenger transport and accommodation.
Snapshot effective on . Last checked .
| Standard rate | 25% |
|---|---|
| Reduced and special rates | 15%, 12% |
| Currency | NOK |
Worked example
100.00 net plus 25% VAT comes to kr 125.00.
A kr 100.00 gross price splits into kr 80.00 net and kr 20.00 VAT.
Try the VAT calculatorHow to use the Norway rates
Use 25% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Norwegian Tax Administration: Value added tax rates. Check that source for the category and transaction date before you invoice or file.