VAT country page

VAT — Norway

Rate table, invoice rules and calculator in one country-specific workflow.

2026

Standard rate

25%

Reduced rates

2

Last updated

2026-04-11

VAT rates summary

The table combines standard and reduced rates so users can move from policy awareness into calculation.

Rate typeRateNotes
Standard25%Default national rate used for most taxable supplies.
Reduced15%Food, beverages and food-related transportation.
Reduced12%Hotels, accommodation and local transport.

Inputs

VAT calculator

Start from a net amount and add the selected VAT rate to obtain the VAT amount and gross total.

The calculator starts with the standard VAT rate for the selected country. Switch to a reduced rate where the product or service qualifies for it.

Data from Official national VAT authority · last checked 2026-04-11.

For planning and invoice checks. Confirm the applicable rate and tax treatment before issuing regulated documents.

Gross total

NOK 1,250.00

Based on a 25% VAT rate.

Net amount

NOK 1,000.00

VAT amount

NOK 250.00

How it works

The country VAT page combines reference data, invoice expectations and a live calculator because finance users typically need all three at once. That prevents the common pattern of bouncing between a rate table and a separate pricing tool.

Registration threshold note:: VAT registration required for businesses with taxable turnover, though some exemptions exist.

Invoice checklist

  • Invoice must include valid VAT number and supplier identification.
  • Reverse charge documentation required for B2B cross-border supplies.
  • Electronic invoicing is increasingly required by major customers.

Example use case

A consultant can confirm the standard rate, calculate a client invoice from a net fee, and then double-check invoice wording expectations before sending the document.

Frequently asked questions

Short answers to the questions people most often ask before relying on the page.

Related tools

VAT in related countries