Norway VAT (MVA) Guide for 2026: Rates, Registration & Filing
Norway's standard VAT (MVA) is 25%, with reduced 15% and 12% bands. Learn the NOK 50,000 threshold, the VOEC scheme for foreign sellers, and filing.
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Key Takeaways
Norway applies a standard VAT (MVA) rate of 25% to most goods and services, including SaaS and digital products, with reduced rates of 15% (foodstuffs, water) and 12% (passenger transport and other categories). As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers once taxable turnover reaches NOK 50,000 over 12 months (NOK 140,000 for charities), and foreign sellers of digital services and low-value goods use the simplified VOEC scheme. Most financial and insurance services, health and social services, and education are exempt; exports are zero-rated.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Norway applies a standard VAT (MVA) rate of 25% to most goods and services, including SaaS and digital products sold to consumers [1]. Reduced and zero rates apply to specific categories:
Rate | Applies to |
|---|---|
25% (standard) | most goods and services, SaaS, and digital services |
15% (reduced) | foodstuffs, water and wastewater services |
12% (reduced) | passenger transport, hotel accommodation, cinema, cultural and sporting admissions |
0% (zero) | domestic books, newspapers and e-books, and exports |
Electronically supplied services are taxed where the customer is located, so foreign SaaS sellers charge Norwegian VAT on sales to local consumers [2].
Norway VAT Calculator
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Norway · MVARates as of September 2026. Source: Lovdata: Storting VAT decision 2026 (opens in a new tab); Skatteetaten: VAT rates (opens in a new tab).
Norway · Standard rate
25%
MVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Norway is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers once taxable turnover reaches NOK 50,000 over 12 months (NOK 140,000 for charities) [2]. Foreign sellers of remotely deliverable digital services and low-value goods to Norwegian consumers register through the simplified VOEC scheme [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Norwegian VAT returns are filed bi-monthly across six periods a year, with the return and payment due one month and ten days after each period ends. Foreign digital sellers using the simplified VOEC scheme report quarterly [1][2].
Exemptions
Exempt supplies include most financial and insurance services, health and social services, education, and the sale or letting of real property. Exports are zero-rated [1].
Penalties
Late or non-filing triggers an enforcement fine that accrues daily up to NOK 67,250, plus additional tax of 20% (higher for gross negligence or intent) on unreported VAT and statutory late-payment interest [1].
Sources
[1] Norwegian Tax Administration (Skatteetaten) — VAT rates (25% standard, 15% food, 12% services)
[2] Norwegian Tax Administration — VAT registration (NOK 50,000 threshold)
[3] Norwegian Tax Administration — VOEC scheme (foreign digital services and low-value goods)
[4] Norwegian Tax Administration — VAT deductions and appeals
Verified July 2026 against Norwegian Tax Administration guidance.
Frequently asked questions
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