Norway VAT Calculator

Last reviewed 16 October 2026

Norway isn't in the EU, but its MVA machine works the same way — 25% standard, with 15% and 12% doing the reduced-rate work.

Country / region

Currency

Amount

VAT rate (%)

Calculation mode

Add VAT (net → gross) Remove VAT (gross → net)

Net (excl. VAT)—

VAT amount—

Gross (incl. VAT)—

All rates

The three MVA rates

Rate	Typical application
Standard — 25%	Most goods and services (merverdiavgift, “MVA”).
Reduced — 15%	Foodstuffs (excluding restaurant and catering services).
Reduced — 12%	Passenger transport, accommodation, cinema admissions and cultural events.
Zero / exempt	Exports and certain international services; healthcare, financial and some education services are exempt.

Norway is not an EU member, but its VAT follows the same VAT-style mechanics: businesses charge MVA on sales, reclaim it on costs, and settle the difference. Rates have held at 25/15/12 since 2024.

One band catches visitors first: supermarket food gets 15%, while restaurant and catering bills don't. Accommodation and passenger transport sit at 12%, and almost everything else carries the standard 25%.

Kroner in, kroner out

NOK 1,000 net → NOK 1,250 (MVA NOK 250).
NOK 1,250 ÷ 1.25 = NOK 1,000 net.
NOK 400 net → NOK 500; NOK 2,500 gross → NOK 2,000 net (MVA NOK 500).
At the 15% rate: NOK 200 net → NOK 230 (MVA NOK 30).

At the 12% rate the divisor is 1.12: NOK 1,120 gross is NOK 1,000 net plus NOK 120. For 15%, a NOK 230 gross figure carries NOK 30 of MVA on a NOK 200 base.

Altinn, thresholds and the VOEC route

Threshold: VAT registration is required once taxable turnover exceeds NOK 50,000 over a 12-month period (or is expected to within the next three weeks).
Filing: most businesses file MVA returns every two months, with monthly filing for larger taxpayers and simpler annual arrangements for small non-profit cases. Everything runs through Altinn, the national portal.
VOEC: foreign sellers of low-value goods to Norwegian consumers can use the simplified VOEC scheme instead of a full Norwegian registration.
Authority: the Norwegian Tax Administration (Skatteetaten) administers VAT; Norwegian VAT numbers (organisasjonsnummer with an MVA suffix) are published in the Enhetsregisteret.

For foreign sellers, VOEC is the lighter door: charge the 25% at the checkout, remit it, and skip the full Norwegian registration entirely.

Norway and the EU: not quite the same paperwork

Norway sits outside the EU, and the border shows it: imports face MVA, and the EU's reverse-charge simplifications don't reach Norwegian invoices. The core mechanics barely change: charge MVA on sales, reclaim it on costs, settle the difference with Skatteetaten. The arithmetic carries over; the paperwork doesn't.

Norwegian VAT questions

What is the VAT rate in Norway?

The standard MVA rate is 25%. Foodstuffs are taxed at 15%, and passenger transport, accommodation and cultural events at 12%.

How do I remove 25% MVA from a price?

Divide by 1.25. NOK 1,250 including MVA becomes NOK 1,000 net with NOK 250 of MVA.

When must a Norwegian business register for VAT?

When taxable turnover exceeds NOK 50,000 in a 12-month period, or is expected to shortly. Registration is done through Altinn.

Is Norway’s VAT the same as EU VAT?

The mechanics are the same — charge on sales, reclaim on purchases — but Norway is outside the EU, so imports face MVA and international rules differ. EU reverse-charge simplifications do not apply.

What is VOEC?

The simplified scheme for foreign sellers shipping low-value goods to Norwegian consumers: you register once, charge 25% MVA at the checkout, and remit it — no full Norwegian company registration needed.

Checked against Skatteetaten guidance on 16 October 2026 · Methodology · Editorial standards · Report an error