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Norway VAT Rates 2026

Norway (Norge) levies Value Added Tax as MVA (Merverdiavgift). The standard rate is 25%, applied to most goods and services. Reduced rates of 15% and 12% apply to food and non-alcoholic beverages.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/NO endpoint to get Norway data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/NO
# No authentication required for rate lookups

# Response:
# { "country_code": "NO", "tax_type": "vat",
#   "standard_rate": 25, "reduced_rates": [15, 12],
#   "currency": "NOK", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B sales to Norway, validate the customer's MVA-nummer first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Norway VAT rate where registration rules require it.

// 1. Validate the customer's Norway tax ID
const check = await fetch(
  'http://localhost:3000/api/v1/validate/NO/CUSTOMER_TAX_ID',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Norway VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/NO').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [15, 12] }

// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);

About Norway VAT

Norway matches the EU's top standard rate at 25% despite never joining the Union, with 15% on food and 12% on transport and tourism. Books and newspapers — print and digital — are fully zero-rated, a cornerstone of Norwegian media policy, and EV purchases were long VAT-exempt to drive the world's highest electric-car adoption. Foreign e-commerce sellers use the simplified VOEC scheme for consignments under NOK 3,000.

VAT in Norway is administered by the Skatteetaten (Norwegian Tax Administration). Before applying any zero-rate or exemption to a Norway business customer, validate their registration first.

Sources: PwC Worldwide Tax Summaries · Skatteetaten — MVA (accessed Jun 2026)

Rate history

• 2005Standard rate raised from 24% to 25%

Frequently asked questions

VAT & GST rates in other European countries