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.
Applying the right rate is only half of a compliant invoice — you also have to confirm the buyer is registered, because that is what decides whether you charge VAT at all or zero-rate the sale. The Norwegian VAT number checker queries the official register and returns the registered company name.
Rate update
Norway is part of the EEA but not the EU. MVA (merverdiavgift) is administered by Skatteetaten. Financial services, insurance, and health services are VAT-exempt.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 25% | Most goods and services |
| Reduced | 15% | Food and non-alcoholic beverages |
| Reduced | 12% | Passenger transport, hotel accommodation, cinema, amusement parks |
| Zero-rated | 0% | Books and newspapers (including electronic), electric vehicles (partially), exports |
Registration and filing
| Registration threshold | NOK 50,000Turnover within any 12-month period (~€4,300) — one of Europe's lowest |
| Tax authority | Skatteetaten (Norwegian Tax Administration) |
| Filing frequency | Bi-monthly returns (six periods per year) |
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 https://www.taxid.dev/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(
'https://www.taxid.dev/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('https://www.taxid.dev/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
What is the VAT rate in Norway in 2026?
25% standard, 15% on food and beverages, and 12% on passenger transport, accommodation and cinema.
What is Norway's VOEC scheme?
VAT On E-Commerce — a simplified registration that lets foreign sellers charge Norwegian VAT on B2C goods under NOK 3,000 without full establishment.
Related concepts and guides: