Norway VAT (MVA) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Norway applies a standard rate of 25%, a 15% rate for food, and a 12% rate for transport, hotels and cinema.

NetNOK 100.00

VAT (25 %)NOK 25.00

GrossNOK 125.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 21 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add MVA (merverdiavgift, Norwegian VAT) to a net amount or remove it from a VAT-inclusive price.
To add MVA: multiply the net amount by 1.25 for the standard rate (1.15 for food, 1.12 for transport and hotels). To remove MVA: divide the gross amount by the same factor.
Select the appropriate Norwegian rate: 25% standard, 15% food, or 12% passenger transport and hotel accommodation.

FAQ

What are Norway's VAT rates in 2026?

Norway applies three rates of MVA in 2026. The standard rate is 25%, which applies to most goods and services. A reduced rate of 15% applies to food products. A second reduced rate of 12% applies to passenger transport, cinema tickets, and hotel accommodation. Norway is not an EU member but its VAT system broadly follows European norms.

When must a business register for MVA?

A Norwegian business must register for MVA once its taxable turnover exceeds the annual registration threshold (check the current threshold with Skatteetaten). Voluntary registration below the threshold is possible in certain circumstances.

Is Norway's VAT the same as EU VAT?

Norway is not an EU member but participates in the European Economic Area (EEA). Norwegian MVA is a national tax administered by Skatteetaten. While the structure resembles EU VAT, the rates and rules are set independently by the Norwegian parliament (Stortinget).

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 21 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

8 sources

Skatteetaten — Trygdeavgift (national insurance, employee) 7.6% of personinntekt 2026
Stortinget (via Lovdata) — Stortingsvedtak om fastsetting av avgifter mv. til folketrygden for 2026, Section 8 (naeringsinntekt: 10.8 pst.)
Skatteetaten — Minstefradrag 46% of gross salary income 2026
Skatteetaten — Personfradrag NOK 114,540 (trinn 1) 2026
Skatteetaten — Skatt paa alminnelig inntekt (general income tax) 22% 2026
Skatteetaten — Trinnskatt trinn 1 threshold NOK 226,100 (2026)
Skatteetaten — MVA standard rate 25% (2026)
Lovdata (Norwegian Ministry of Justice statute database) — Lov om merverdiavgift (merverdiavgiftsloven), Section 2-1 first paragraph (NOK 50,000 registration threshold)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Norway tax guides

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