Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Norway, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services.
The different VAT rates in Norway are:
| Rate | Type | Goods and services |
|---|---|---|
| 25% | Standard | All goods and services, except those excluded |
| 15% | Reduced | Food and beverages, excluding alcoholic beverages (Section 5-2 of the of the Norwegian VAT law and Decision on Value Added Tax for 2023 from 15 Dec. 2022) |
| 12% | Reduced | Passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres |
| 11,1% | Reduced | Supply of raw fish (Section 5-8 of the Norwegian VAT law) |
| 0% | Zero | Certain goods and services such as export, newspapers and books |
Some goods and services such as health and insurance services, are exempt from VAT.
During the Covid-19 pandemic, Norway temporarily reduced the VAT rate for certain services such as cinemas, hotels and public transport from 12 to 6%. This 6% rate ended on 30 September 2021.
Last changed 2026-01-26