Norway VAT Calculator 2026 (MVA)

Norway's value added tax (merverdiavgift, abbreviated MVA) is added to the price of most goods and services. There are three main rates in 2026: 25% as the standard rate, 15% on food and 12% on passenger transport, accommodation and entertainment. Some sales are zero-rated. This calculator adds VAT to a price excluding VAT, or takes it out of a price including VAT, at all four rates at once, and it can total an invoice that mixes rates.

Norway's VAT rates in 2026

Adding VAT to a price

Multiply the price excluding VAT by 1 plus the rate. At 25% that is NOK 1,000 x 1.25 = NOK 1,250.00, of which NOK 250.00 is VAT. Business customers in Norway usually see prices excluding VAT, while consumers see prices including VAT, so you often need to convert between the two.

Taking VAT out of a price

Divide the price including VAT by 1 plus the rate. A price of NOK 1,250 at 25% is NOK 1,000.00 excluding VAT, with NOK 250.00 in VAT. The common mistake is to subtract 25% from the total, which gives NOK 937.50. The VAT share of a price including VAT is smaller than the rate itself:

• 25% VAT is 20% of the price including VAT
• 15% VAT is 13.04% of the price including VAT: groceries at NOK 899 contain NOK 117.26 in VAT
• 12% VAT is 10.71% of the price including VAT: a train ticket at NOK 560 contains NOK 60.00 in VAT

Quick reference at 25%

Read the amount as the price excluding VAT when you add VAT, and as the price including VAT when you remove it.

Worked example: an invoice with three rates

A consultant invoices NOK 10,000 for advice (25%), NOK 2,000 for packed lunches to take away (15%) and NOK 1,500 for a hotel room (12%), all excluding VAT. The VAT is added up rate by rate: NOK 2,500.00 at 25%, NOK 300.00 at 15%, NOK 180.00 at 12%, so NOK 2,980.00 in total. The invoice is NOK 13,500 excluding VAT and NOK 16,480.00 including VAT.

Restaurants, takeaway and alcohol

This is where newcomers are surprised. Groceries and takeaway food carry 15%, but food served at a place set up for eating on the spot, such as a restaurant, cafe or pub, carries 25%. The same applies to coffee, pastries and soft drinks eaten at the cafe. Alcohol is 25% everywhere. The item is what counts, so a receipt from a cafe can show two rates if you took part of your order away.

Electric cars

Electric cars are zero-rated up to a value of NOK 300,000. VAT of 25% is charged on the part above the limit: for a car worth NOK 400,000 excluding VAT that is NOK 25,000. The registration tax on cars is a separate tax, see the car registration tax calculator. If you are bringing a car in from abroad, use the car import cost calculator.

Registering for VAT

A business must register in the VAT Register (Merverdiavgiftsregisteret) when its VAT-able sales pass NOK 50,000 over 12 months, excluding VAT. Registered businesses add VAT to their sales and deduct the VAT they pay on purchases for the business. Sales that are exempt, such as teaching, stay outside the system and give no right to deduct. Ordering goods from abroad as a private person can also trigger Norwegian VAT, see the customs duty calculator.

Once you are earning money from a business or side activity, the income is taxed too. Start with the Norway income tax calculator to see what a salary looks like after tax.

What this calculator does not cover

It uses the three main rates and the zero rate, and does not know which rate applies to a particular product: check with the seller or the Tax Administration. It leaves out the special rate for raw fish sold by fishermen, VAT on services bought from abroad, the VAT return deadlines, VAT on property and construction, and rules for public bodies, charities and the Svalbard and Jan Mayen areas. Amounts are calculated exactly and shown to two decimals; invoices in an accounting system may round each line.