What VAT Rates Apply in Norway?
What VAT Rates Apply in Norway?
I run a small IT company, I live in Bergen and registered it here too, it's an ENK. I create apps, websites and generally a lot of this kind of digital stuff for clients. On the invoice, do I always have to add 25% VAT? What about a client abroad? And is 0% the same as VAT exemption?
VAT affects the sales price, the invoice, accounting and settlement with the tax office. Using the wrong rate can mean invoice corrections, additional tax payments, or losing the right to deduct VAT on expenses.
In this article, we explain which VAT rates apply in Norway in 2026, when each rate is used, and how to distinguish 0% from sales exempt from VAT or outside VAT.
VAT rates in Norway in 2026
Merverdiavgift (MVA) is the Norwegian equivalent of VAT. A company registered in the Merverdiavgiftsregisteret charges VAT on sales as utgående mva (output VAT on sales) and, as a rule, deducts VAT on business purchases as inngående mva (input VAT paid on expenses).
The current VAT rates for 2026 are as follows:
| Type of sale | Rate in 2026 | Typical examples | Accounting effect |
|---|---|---|---|
| Standard rate | 25% | Most goods and services, e.g. construction, IT, consulting, accounting services | VATable sale, right to deduct VAT on expenses related to taxable activity |
| Reduced rate | 15% | Food and beverages intended for human consumption, tap water and sewage services | Same as above, but at a lower rate |
| Low rate | 12% | Passenger transport, hotel accommodation, cinema tickets, museums, amusement parks and sports events | Same as above, but at a lower rate |
| 0% rate - fritak | 0% | Exports, selected books and newspapers, some cases of used car sales | The sale remains within the VAT system and is usually reported in the mva-melding |
| Sale outside VAT - unntatt | No rate, exemption | Some health, education and cultural services | The sale is outside the VAT system and does not give the right to deduct VAT on expenses connected only with it |
You can find the basic summary of rates in the official VAT rates table.
25% rate - standard VAT
25% is the standard VAT rate in Norway. You use it for most sales if the rules do not provide for a reduced rate, a 0% rate or a sale outside VAT.
Typical examples of sales at 25%:
- construction services,
- cleaning services,
- IT services,
- consulting,
- accounting services,
- most sales of goods,
- food service consumed on the premises.
Example: you issue an invoice for an IT service for 10,000 NOK net. At 25%, you add 2,500 NOK VAT, so the customer pays 12,500 NOK gross.
If you issue invoices in Norway, the VAT rate must be set before sending the invoice to the customer. For invoicing, you can use e-faktury.no, and if you handle bookkeeping yourself, it is worth working in an accounting program (e.g. Efirma.no) that supports Norwegian VAT codes.
Reduced rates 15% and 12%
Norway applies two main reduced rates: 15% and 12%. In practice, the most common mistakes concern food and services that look similar but are treated differently for tax purposes.
| Area | Rate | What it covers | What to watch out for |
|---|---|---|---|
| Food and beverages - næringsmidler | 15% | Products intended for human consumption | Alcohol, tobacco and medicines are not food for VAT purposes; there are also different rules for food service - as noted below in the table |
| Tap water and sewage | 15% | Vann- og avløpstjenester, meaning tap water supply and sewage services | The 15% rate has applied since 1 July 2025 and remains valid in 2026 |
| Food service - serveringstjeneste | 25% | Serving food and beverages as a service, e.g. a restaurant or cafe with on-site consumption | The fact that you sell food does not automatically mean the 15% rate applies |
| Passenger transport | 12% | Transport of passengers, including selected transport services | Goods transport generally does not qualify for this rate |
| Accommodation | 12% | Rental of rooms in hotel and similar operations | The accommodation service itself has a different rate than many additional services |
| Culture, entertainment and sports | 12% | Tickets to cinemas, museums, galleries, amusement parks and sports events | Conditions depend on the type of event and how the ticket is sold |
Example: a grocery store sells bread, milk and fruit at 15%. A restaurant that serves a meal at the table generally applies 25%, because it is selling a food service.
0% vs VAT-exempt sales
This is the most important distinction in the entire topic. In Polish, the word “exemption” is often used very broadly, but in Norwegian VAT you need to separate 0% from sales outside VAT.
A 0% rate usually means Norwegian fritak (a sale covered by VAT rules, but with no tax charged on the invoice). A sale exempt from VAT or outside VAT in the sense of unntatt is outside the VAT system. The consequences are different.
| Feature | 0% - fritak | Exempt or outside VAT - unntatt |
|---|---|---|
| Is the sale within the VAT system? | Yes | No |
| Do you charge VAT on the invoice? | Yes, but the rate is 0%, so the VAT due on that sale is 0 NOK | No, because the sale is outside the VAT scope |
| Does turnover count toward the VAT registration threshold? | Yes | No |
| Can you deduct VAT on costs related to this sale? | As a rule, yes, if the costs serve VATable sales | No, if the costs relate solely to sales outside VAT |
| Is the sale reported in the mva-melding? | Yes, with the appropriate code | No, if the company has only sales outside VAT |
| Examples | Exports, selected books and newspapers | Some health, education and cultural services |
Example: exporting a service or goods can be a 0% sale, meaning it remains within the VAT system. A private educational service that meets the conditions of unntatt is outside VAT, so it does not give the right to deduct VAT on costs related solely to that service.
If you run both VATable sales and sales outside VAT at the same time, the rules for cost deduction must be separated. We discuss this topic in more detail in the article Business with and without VAT in one company - what are the rules?
How to choose the VAT rate before issuing an invoice
Start by identifying the type of sale, not the industry listed in your registration. One company can have several types of sales and different VAT rates on different invoices.
Practical order of steps:
- Determine exactly what you are selling - goods, a service, a ticket, accommodation, transport, food, export.
- Check whether the sale has a special rate - e.g. 15% for food or 12% for accommodation.
- If relevant, assess whether it is 0% or unntatt - 0% remains within VAT, unntatt is outside VAT.
- If it is a new company, check VAT registration status - before registration is approved, you may not invoice with VAT.
- Keep documentation - for 0% and foreign sales, you need a basis for using the correct VAT code.
VATable sales, including sales at 0%, once you exceed more than 50,000 NOK excluding VAT within 12 months, create an obligation to register in the Merverdiavgiftsregisteret. Sales classified as unntatt do not count toward this threshold. We cover the threshold and registration itself in the article VAT register registration - when is it required, and what does it give you?
| Sales example | Typical VAT rate | Comment |
|---|---|---|
| Construction service for a client in Norway | 25% | Standard taxable service |
| Consulting or IT for a client in Norway | 25% | Usually the standard rate |
| Sale of food in a shop | 15% | Applies to food as a product |
| Meal served in a restaurant | 25% | This is a food service |
| Hotel accommodation | 12% | Applies to the accommodation service |
| Passenger transport | 12% | Applies to transport of passengers |
| Export | 0% | VATable sale with a 0% rate, if conditions are met |
| Educational service meeting the conditions of unntatt | Outside VAT | No VAT charged and no deduction of costs related solely to it |
For invoices, the correct document wording, organization number and VAT marking after registration are also important. We describe invoice requirements in the article How to issue an invoice in Norway and what must it contain?
FAQ - frequently asked questions
Summary
- In Norway in 2026, the basic VAT rates are 25%, 15%, 12% and 0% for selected VATable sales.
- 0% and sales outside VAT are different situations. 0% stays within the VAT system, while unntatt is outside it.
- VATable sales, including those at 0%, once they exceed more than 50,000 NOK excluding VAT within 12 months, create an obligation to register in the Merverdiavgiftsregisteret.
- If one company has several types of sales, the rate must be chosen separately for each service or product.
If you need help choosing VAT rates in Norway, call us at +47 21 38 38 21. We help Poles in Norway organize their business accounting.
Article author: Marcin - marcin@efirma.no