Norway’s value-added tax is called merverdiavgift, abbreviated MVA (sometimes rendered as moms in everyday speech). It is administered by Skatteetaten (the Norwegian Tax Administration) under the merverdiavgiftsloven and applies to most sales of goods and services in Norway. This calculator handles all three taxable rates — 25% standard, 15% food, and 12% transport/accommodation — as well as the 0% zero rate for exports and exempt supplies. Every calculation runs entirely in your browser; nothing is uploaded.
How Norway’s MVA system works
MVA is a multi-stage tax: each business in the chain charges MVA on its sales (output tax) and reclaims MVA paid on its purchases (input tax). The end consumer bears the full cost, while registered businesses act as tax collectors. Businesses must register with Skatteetaten once turnover exceeds NOK 50 000 in a 12-month period and file MVA returns (usually every two months).
The Norwegian MVA structure has four tiers:
| Rate | Norwegian name | Main scope |
|---|---|---|
| 25% | Standardsats | Most goods and services |
| 15% | Matvarer | Food and non-alcoholic beverages |
| 12% | Persontransport m.fl. | Passenger transport, hotels, cinema |
| 0% | Nullsats / fritatt | Exports, newspapers, books, financial services |
Two calculation modes
Add MVA (net to gross): You know the price before tax and want the amount a customer pays. Enter the net amount, select the rate, and the calculator shows the MVA amount and the gross total.
Remove MVA (gross to net): You have a price that already includes MVA and want to find the underlying net figure — useful for accountants reconciling invoices, or for claiming input MVA. Enter the gross amount, select the rate, and the calculator returns the net and the MVA element.
The mathematics behind both modes:
- Add: gross = net x (1 + rate); MVA = gross - net
- Remove: net = gross / (1 + rate); MVA = gross - net
Worked example — hotel invoice
A Bergen hotel charges NOK 1 800 for a night’s stay, subject to the 12% accommodation rate.
Add mode (checking the invoice total from the net rate):
- Net: NOK 1 800.00
- MVA at 12%: NOK 216.00
- Gross: NOK 2 016.00
Remove mode (finding the net from a gross invoice of NOK 2 016):
- Gross: NOK 2 016.00
- Net = 2 016 / 1.12 = NOK 1 800.00
- MVA element = NOK 216.00
Note that 12% of the gross price (2 016) is only 11.43% — the effective MVA rate on the gross is always lower than the nominal rate on the net. The calculator displays the exact effective percentage so you can quote it correctly on invoices.
Norway MVA rate reference
| Category | Rate | Typical goods and services |
|---|---|---|
| Standard (Standardsats) | 25% | Electronics, clothing, vehicles, alcohol, tobacco, software, professional services, restaurant meals |
| Food (Matvarer) | 15% | Groceries, non-alcoholic drinks — not restaurant meals, alcohol, tobacco or tap water |
| Low reduced (Persontransport m.fl.) | 12% | Bus, train, ferry, air travel, hotels, campsites, cinema, sports events, NRK licence |
| Zero / Exempt (Nullsats) | 0% | Exports, Svalbard/Jan Mayen, newspapers, books, periodicals, international transport |
The 12% rate was raised from 10% to 12% in the 2023 budget. Always verify current rates with Skatteetaten before filing.