VAT rates in Norway (2026)
Last reviewed: 7 November 2026
In short: The normal VAT rate is 25%, with 15% for foodstuffs and 12% for passenger transport, accommodation and some entry fees. Registration is required above NOK 50,000 over 12 months.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The normal rate of VAT is 25%. [1] |
| Reduced VAT ratesValue added tax | The rate for foodstuffs and for water and wastewater services is 15%. The rate for passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres is 12%. [1] |
| VAT on foodValue added tax | Foodstuffs are taxed at 15%. [1] |
| VAT registration thresholdValue added tax | An enterprise must register when its sales subject to VAT exceed NOK 50,000 (excluding VAT) over 12 months. The limit is NOK 140,000 for charitable and non-profit organisations. [2] |
| Tax authorityValue added tax | The Norwegian Tax Administration (Skatteetaten). [1] |
Sources
- Skatteetaten (Norwegian Tax Administration): Value added tax (consulted 7 November 2026) · all sources
- Skatteetaten (Norwegian Tax Administration): Register, change or delete in the VAT register (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.