What are the current Norwegian VAT rates?

25% standard (clothing, electronics, services, most goods and services), 15% food (food and non-alcoholic drink), 12% reduced (passenger transport, cinema, hotel/lodging, museums, broadcasting), and 0% for e-books, newspapers, EVs under 500,000 NOK and exports. See the Norwegian Tax Administration for the full up-to-date list.

Why is the VAT share 20% and not 25% of gross?

Because 25% is added to net, not to gross. Net 100 + 25% VAT (25) = gross 125. The VAT share of gross is 25/125 = 20%. In general: VAT share of gross = rate / (1 + rate). At 15% the share is ~13.04%, at 12% it’s ~10.71%.

Do I have to register for VAT?

In Norway: yes if your turnover crosses NOK 50,000 (NOK 100,000 for charities) within a 12-month period. You then have to register in the VAT register within a month and start invoicing with VAT. Hobby sales and small scale are exempt. Check skatteetaten.no or Altinn for current thresholds and the process.

Can I use it for other countries?

Yes, using the "custom" rate. EU rates: Sweden 25% / 12% / 6%, Denmark 25%, Germany 19% / 7%, France 20% / 10% / 5.5% / 2.1%, Spain 21% / 10% / 4%. The calculator just does the maths, so any rate works. For invoice labelling you must of course follow local law.

Norwegian VAT Calculator (25%, 15%, 12%)

Excl. VAT
VAT amount
Incl. VAT

How it works

Norwegian value-added tax (MVA, often called "moms") has three rates: 25% standard, 15% on food and drink, and 12% reduced (passenger transport, accommodation, cinema and more). Enter an amount, pick the rate, and choose whether your amount already includes VAT or not.

To add VAT, multiply by 1 plus the rate (e.g. × 1.25). To find the VAT inside a gross price, divide by 1 plus the rate to get the net amount, then subtract. Everything is calculated locally in your browser.

About this tool

The VAT calculator adds or removes Norwegian value-added tax (moms/MVA) in one step. Pick a rate (25% standard, 15% food and drink, 12% reduced for passenger transport, accommodation, cinema, or a custom value), enter an amount, and choose whether it’s excluding or including VAT. Useful for bookkeeping, invoicing, price calculation, consumer checks, and everything else involving Norwegian VAT. All local, no numbers sent out.

How to use it

Pick the VAT rate (25%, 15%, 12% or custom).
Enter the amount.
Choose whether the amount is excluding or including VAT.
See net, VAT amount and gross on the same screen.

Examples

Adding VAT

InputNOK 800 excl. VAT, 25%

OutputVAT NOK 200, gross NOK 1000

Extracting VAT from gross

InputNOK 1000 incl. VAT, 25%

OutputNet NOK 800, VAT NOK 200

To find net from a gross price at 25%: net = gross ÷ 1.25 = gross × 0.80. The VAT share of the gross is 20% (not 25%), a common gotcha.

Common use cases

Invoicing clients as a freelancer or sole trader.
Checking that shops and online stores show correct VAT.
Bookkeeping with correct net/VAT split.
Pricing products to hit a desired gross price for customers.
Comparing prices with and without VAT across countries or categories.

Frequently asked questions

What are the current Norwegian VAT rates?: 25% standard (clothing, electronics, services, most goods and services), 15% food (food and non-alcoholic drink), 12% reduced (passenger transport, cinema, hotel/lodging, museums, broadcasting), and 0% for e-books, newspapers, EVs under 500,000 NOK and exports. See the Norwegian Tax Administration for the full up-to-date list.
Why is the VAT share 20% and not 25% of gross?: Because 25% is added to net, not to gross. Net 100 + 25% VAT (25) = gross 125. The VAT share of gross is 25/125 = 20%. In general: VAT share of gross = rate / (1 + rate). At 15% the share is ~13.04%, at 12% it’s ~10.71%.
Do I have to register for VAT?: In Norway: yes if your turnover crosses NOK 50,000 (NOK 100,000 for charities) within a 12-month period. You then have to register in the VAT register within a month and start invoicing with VAT. Hobby sales and small scale are exempt. Check skatteetaten.no or Altinn for current thresholds and the process.
Can I use it for other countries?: Yes, using the "custom" rate. EU rates: Sweden 25% / 12% / 6%, Denmark 25%, Germany 19% / 7%, France 20% / 10% / 5.5% / 2.1%, Spain 21% / 10% / 4%. The calculator just does the maths, so any rate works. For invoice labelling you must of course follow local law.

Technical background

Computation: given rate r and direction, we compute either gross = net · (1 + r) or net = gross ÷ (1 + r), and VAT = gross - net. All arithmetic is IEEE 754 double-precision, with potential rounding at the 15th decimal (negligible for money). Display rounds to 2 decimals with space as thousands separator (Norwegian convention). No numbers are sent to any server; all runs in JavaScript in your browser. Real VAT accounting is done per invoice line, not through repeated back-and-forth conversion, to avoid accumulated rounding errors. The calculator does exact maths, but always follow tax-authority rules for reporting (rounding per line, per invoice total, or per VAT return).