Norway VAT rate: 25%
The Norway standard VAT rate is 25%, in NOK. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 25% | Standard |
| Reduced | 15% | Foodstuffs |
| Reduced | 12% | Passenger transport, accommodation and culture |
| Zero-rated | 0% | Zero-rated |
Sources: Skatteetaten — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- NOK 50,000
- Threshold notes
- Domestic registration threshold for established businesses.
- E-invoicing status
- in force
- E-invoicing model
- reporting model. B2G in force; broader B2B not mandated Formats: EHF, Peppol.
Threshold source: Skatteetaten — registration
E-invoicing source: Brønnøysundregistrene — EHF
How Norway compares
Norway ranks 5 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the Norway rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
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