How vat / sales tax works in Norway
Norwegian VAT (mva) defaults to 25%, with 15% on food and drink, 12% on passenger transport, hotels, and cultural and sporting services, and zero-rating for exports.
Registration follows NOK 50,000 of taxable turnover in twelve months, with bi-monthly returns as the norm and annual filing for small traders.
Foreign sellers use VOEC for low-value B2C goods and the standard reverse-charge and VAT-registration tracks for other supplies, with financial, health, and education largely exempt.
Tax rates at a glance
- Standard VAT
- 25%
- Food VAT
- 15%
- Services VAT
- 12%
- Exports
- 0%
- Registration line
- NOK 50,000
- VOEC goods
- 25%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersSaaS foundersFreelancersExpatsHospitality operators
Watch out for
- Non-EU status changes nothing about rate logic but everything about borders: imports face Norwegian VAT and customs with VOEC as the low-value shortcut.
- Food at 15% versus restaurant alcohol at 25% and hotel stays at 12% splits hospitality bills three ways.
- Exempt finance, health, and education supplies block input recovery, which reprices mixed contracting against taxable competitors.
- The NOK 50,000 line is low enough to catch testing-phase sellers, and late registration backdates liability to the crossing point.
Frequently asked questions
What is the VAT rate in Norway?
Norway applies 25% standard VAT in 2026, with 15% on food and 12% on transport, hotels, and cultural and sporting services.
When must a Norwegian business register for VAT?
Past NOK 50,000 of taxable turnover in twelve months, with bi-monthly returns standard and annual filing for the smallest traders.
How does VOEC work for foreign sellers?
Non-resident sellers of low-value B2C goods register under VOEC and charge Norwegian VAT at checkout, simplifying imports below the consignment threshold.