Norway VAT Calculator & Rate
Norway VAT calculator
VAT = 100.00 × 25% = 25.00; gross = 100.00 + 25.00 = 125.00
How much is VAT in Norway?
In Norway the tax is known as merverdiavgift.
Skatteetaten (2026 rates): 25% normal rate; 15% on foodstuffs and on water and wastewater services; 12% on passenger transport, accommodation, public broadcasting and admission to cinemas, sporting events, amusement parks and activity centres.
Norway VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 25% standard | 25/125 ≈ 20% | 25.00 / 125.00 | 250.00 / 1,250.00 | 20.00 / 80.00 | 200.00 / 800.00 |
| 15% | 15/115 ≈ 13.0435% | 15.00 / 115.00 | 150.00 / 1,150.00 | 13.04 / 86.96 | 130.43 / 869.57 |
| 12% | 12/112 ≈ 10.7143% | 12.00 / 112.00 | 120.00 / 1,120.00 | 10.71 / 89.29 | 107.14 / 892.86 |
What each VAT rate applies to in Norway
| Rate | Applies to | Source |
|---|---|---|
| 15% | Foodstuffs; water and wastewater services | skatteetaten.no |
| 12% | Passenger transport, accommodation (letting of rooms), public broadcasting, and admission to cinemas, sporting events, amusement parks and activity centres | skatteetaten.no |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.