Norway VAT Calculator 2026 – Add or Remove VAT (25%, 15%, 12%)
Free Norway VAT calculator: add or remove VAT at 25%, 15%, 12% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Norway
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 25% | Most goods and services |
| Reduced rate | 15% | Foodstuffs; water and wastewater services |
| Reduced rate | 12% | Passenger transport, accommodation, public broadcasting, entry to cinemas, sporting events, amusement parks and activity centres |
| Zero rate | 0% | Zero-rated supplies with input VAT deduction, e.g. most books sold to consumers |
Registration threshold
Register when VAT-liable sales exceed NOK 50,000 (excl. VAT) within 12 months; NOK 140,000 for charitable and non-profit organisations
Returns and payment
Most businesses file and pay every second month (6 terms a year). Annual term possible on application for turnover under NOK 1 million; primary industries file annually by 10 April
What an invoice must show
A full tax invoice must show:
E-invoicing
B2G e-invoicing (EHF/Peppol) already required. Parliament approved a B2B mandate in June 2026: issuing e-invoices from 1 Jan 2027 (to ELMA-registered buyers), receiving plus digital bookkeeping from 1 Jan 2030
Recent changes
Water and wastewater services moved to the 15% rate (shown on Skatteetaten rate tables for 2025 and 2026). Standard, food and 12% rates unchanged 2024-2026
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Norway?
The standard VAT rate in Norway is 25%. Other rates of 15% and 12% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.25 (1 plus the 25% standard rate). For example, NOK 100.00 × 1.25 = NOK 125.00, of which NOK 25.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.25. For example, NOK 125.00 ÷ 1.25 = NOK 100.00 net, so the VAT included is NOK 25.00. Taking 25% of the gross price would overstate the tax.
When does a business have to register for VAT in Norway?
Register when VAT-liable sales exceed NOK 50,000 (excl. VAT) within 12 months; NOK 140,000 for charitable and non-profit organisations
How often are VAT returns filed in Norway?
Most businesses file and pay every second month (6 terms a year). Annual term possible on application for turnover under NOK 1 million; primary industries file annually by 10 April
Are these rates up to date?
They were checked against Norwegian Tax Administration (Skatteetaten) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates (2026 selector) — Skatteetaten
- The Value Added Tax Register - register, change, delete — Skatteetaten
- Difference between exemptions and exceptions from VAT — Skatteetaten
- Betale merverdiavgift (frister, årstermin) — Skatteetaten
- E-invoicing in Norway (secondary) — e-invoicing.org
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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