Norway VAT (MVA) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Norway applies a standard rate of 25%, a 15% rate for food, and a 12% rate for transport, hotels and cinema.
How this is calculated
- Choose whether to add MVA (merverdiavgift, Norwegian VAT) to a net amount or remove it from a VAT-inclusive price.
- To add MVA: multiply the net amount by 1.25 for the standard rate (1.15 for food, 1.12 for transport and hotels). To remove MVA: divide the gross amount by the same factor.
- Select the appropriate Norwegian rate: 25% standard, 15% food, or 12% passenger transport and hotel accommodation.
FAQ
What are Norway's VAT rates in 2026?
Norway applies three rates of MVA in 2026. The standard rate is 25%, which applies to most goods and services. A reduced rate of 15% applies to food products. A second reduced rate of 12% applies to passenger transport, cinema tickets, and hotel accommodation. Norway is not an EU member but its VAT system broadly follows European norms.
When must a business register for MVA?
A Norwegian business must register for MVA once its taxable turnover exceeds the annual registration threshold (check the current threshold with Skatteetaten). Voluntary registration below the threshold is possible in certain circumstances.
Is Norway's VAT the same as EU VAT?
Norway is not an EU member but participates in the European Economic Area (EEA). Norwegian MVA is a national tax administered by Skatteetaten. While the structure resembles EU VAT, the rates and rules are set independently by the Norwegian parliament (Stortinget).
Official sources
Data last verified 2026-07-18 · tax year 2026 · 19 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- Skatteetaten — Trygdeavgift (national insurance, employee) 7.6% of personinntekt 2026
- Skatteetaten — Minstefradrag 46% of gross salary income 2026
- Skatteetaten — Personfradrag NOK 114,540 (trinn 1) 2026
- Skatteetaten — Skatt paa alminnelig inntekt (general income tax) 22% 2026
- Skatteetaten — Trinnskatt trinn 1 threshold NOK 226,100 (2026)
- Skatteetaten — MVA standard rate 25% (2026)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Norway tax guides
- How Income Tax Works in Norway (2026): Two-Part System, Trinnskatt and Minstefradrag →
- Social Contributions in Norway (2026): Trygdeavgift and Arbeidsgiveravgift Explained →
- Self-Employed Tax in Norway (2026): Enkeltpersonforetak, Trygdeavgift 10.8% and Skattemelding →
- How VAT (MVA) Works in Norway (2026): 25% Standard Rate, Reduced Rates and Registration →