Norway VAT rate 2026: 25% standard rate

By Remco from Avatcado

Norway, though not an EU member, runs its own 25 percent standard VAT rate with 15 and 12 percent reduced tiers. A genuine 0 percent rate covers books, newspapers, and periodicals in print and digital form, plus electric vehicles under a price cap that has been shrinking year over year, an intentionally time-limited climate-policy rate heading toward full VAT by around 2027.

Norway VAT rates

RateTypeApplies to
25%StandardDefault rate for most goods and services not listed under a reduced or zero category.
15%ReducedFoodstuffs and groceries, and water and wastewater services.
12%ReducedPassenger transport, hotel and accommodation services, public broadcasting, and admission to cinemas, sporting events, and amusement parks.
0%ZeroBooks and e-books, newspapers and periodicals in print and digital form, and electric vehicles under a price cap that has been declining toward full taxation by around 2027.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Norway VAT number

Businesses charging Norway VAT must hold an active Norway VAT registration. Check any Norway VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Norway VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/NO" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "NO",
    "country_name": "Norway",
    "currency": "NOK",
    "standard_rate": 25,
    "other_rates": [
      {
        "rate": 15,
        "type": "reduced"
      },
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 0,
        "type": "zero"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why does Norway zero-rate electric vehicles?

As a climate-policy measure, new electric vehicle sales are zero-rated under a price cap that has been declining each year, with full VAT on EVs targeted for around 2027, making Norway's 0 percent bracket more policy-driven and time-limited than most countries' zero rates.

What is the VAT registration threshold in Norway?

NOK 50,000 of income from sales over a 12-month period, with a higher NOK 140,000 threshold for charitable and non-profit organizations, administered by Skatteetaten.

How often do businesses file VAT returns in Norway?

Most VAT-registered businesses in Norway submit a skattemelding for merverdiavgift to Skatteetaten every two months, a bimonthly cycle rather than the monthly or quarterly defaults used in many other countries, with an annual option for some very small businesses.

How is VAT charged on digital services sold to consumers in Norway?

Digital services such as software and streaming sold to Norwegian consumers are taxed at Norway's 25 percent standard rate, and foreign providers generally register and charge Norwegian VAT directly through the simplified VOEC scheme, which covers both electronically delivered services and low value imported goods.

Does Norway have a reverse charge for services bought from abroad?

Yes. A Norwegian VAT-registered business that buys services from a foreign supplier generally self-assesses Norwegian VAT on its own skattemelding return, a mechanism functionally similar to the EU's reverse charge even though Norway is not an EU member.

VAT number formats

See how Avatcado validates Norway numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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