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.
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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.