Norway

The VAT registration threshold in Norway for 2026, from the national tax authority.

Threshold
50,000
Currency
NOK
Standard VAT rate
25%
Reduced rates
15% (food; water and sewerage services); 12% (passenger transport, cinema tickets, room rental, etc.)

In Norway, a business must register for VAT once taxable turnover goes over NOK 50,000 in a rolling 12-month period. The standard rate is 25%.

Register in the VAT Register once sales of VAT-liable goods and services (excluding VAT) exceed NOK 50,000 within any 12-month period (not tied to the calendar year); VAT liability starts from that point. The threshold is NOK 140,000 for charitable and non-profit organisations.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Norway?

In Norway, a business must register for VAT once taxable turnover goes over NOK 50,000 in a rolling 12-month period.

What is the standard VAT rate in Norway?

25%. Reduced rates: 15% (food; water and sewerage services); 12% (passenger transport, cinema tickets, room rental, etc.).

Compare every country in the VAT registration thresholds table.

Region
Outside the EU
How the threshold works
Register in the VAT Register once sales of VAT-liable goods and services (excluding VAT) exceed NOK 50,000 within any 12-month period (not tied to the calendar year); VAT liability starts from that point. The threshold is NOK 140,000 for charitable and non-profit organisations.
Where to register
skatteetaten.no
Last reviewed
Sources
SourceLink
Skatteetaten – Registrere, endre eller slette i Mva-registerethttps://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/
Skatteetaten – Merverdiavgiftshåndboken § 2-1 første leddhttps://www.skatteetaten.no/rettskilder/type/handboker/merverdiavgiftshandboken/gjeldende/M-2/M-2-1/M-2-1.3/
Skatteetaten – Satser: merverdiavgifthttps://www.skatteetaten.no/satser/merverdiavgift
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