MVA rates in Norway
Norway charges 25% MVA as standard, with two reduced rates: 15% on food and 12% on passenger transport, hotel accommodation, cinema tickets, museum and amusement-park admission and sporting events. Norway sits outside the EU VAT area but runs a system that will look familiar to anyone who knows it.
| Rate | Applies to |
|---|---|
| 25% | Standard rate — most goods and services |
| 15% | Reduced rate — foodstuffs (næringsmidler) |
| 12% | Reduced rate — passenger transport, domestic vehicle ferries, hotel accommodation, cinema, museums, amusement parks, sporting events |
Eat it here at 25%, take it home at 15%
Norway's food rate is 15% — ten points below standard — but the reduction attaches to groceries, not to eating. Food served for consumption on the premises is a restaurant supply and carries the full 25%. The same bread roll is taxed at two different rates depending on whether you sit down with it.
That single boundary produces the most-litigated question in Norwegian MVA and a very practical consequence for anyone running a kiosk, bakery or petrol-station counter: the till has to know not just what was sold but how it will be consumed. Takeaway at 15%, eat-in at 25%, on identical stock.
The 12% band is the one to watch when travelling. A Norwegian hotel room, a domestic flight or ferry, a cinema ticket and entry to a museum all sit at 12%, less than half the standard rate — a deliberate support for tourism and culture. There is also a narrow 11.11% rate for fish sold through fishing sales associations, which exists for the structure of that industry rather than for any consumer.
Adding MVA
To add MVA to a net (pre-tax) price at the standard rate: gross = net × 1.25. The MVA is 25% of the net amount.
Removing MVA
To find the MVA already inside a gross (MVA-inclusive) price: net = gross ÷ 1.25, then MVA = gross − net. Equivalently, the MVA is 25 ⁄ 125 of the gross — so at 25% the MVA is a fifth of the gross, exactly as in Denmark.
Frequently asked questions
What is the Norway MVA rate?
The standard rate is 25%, with 2 other rates in force (15%, 12%) for the categories listed above. The standard rate has been 25% since 1 January 2005.
Why is 25% of the gross price the wrong answer?
Because MVA is charged on the net price, not on the total. On a kr100 gross amount at 25%, the MVA is kr20.00, not kr25.00 — the net is kr80.00. Use the "Remove MVA" mode above and the calculator does it for you.
Which rate applies to a restaurant meal?
25%. The 15% food rate applies to groceries and takeaway food, not to food served for consumption on the premises.
More Norway calculators
This calculator uses MVA rates published by Skatteetaten and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from Skatteetaten.