VAT rates for 2022

Legal basis: Adopted by the Storting on 14 December 2021 pursuant to the Kingdom of Norway’s Constitution of 17 May 1814 § 75 letter a and Act of 19 June 2009 no. 58 on value added tax (the Value Added Tax Act) .

§ 1. Factual scope and the relationship to the VAT Act

From 1 January 2022, VAT will be paid at the rates in this decision and in accordance with Act no. 58 of 19 June 2009 on VAT .

VAT is paid with 25 per cent of taxable sales, withdrawals and imports when no reduced rate is to be applied in accordance with the provisions below.

VAT is answered with 15 per cent of sales, withdrawals and imports of food as mentioned in the VAT Act § 5-2 .

VAT is answered with 12 per cent of sales and withdrawals of services that apply to:

a)	passenger transport, etc. as mentioned in the Value Added Tax Act § 5-3 ,

b)	transport of vehicles on vessels as mentioned in the Value Added Tax Act § 5-4 ,

c)	rental of rooms in hotel business etc. as mentioned in the Value Added Tax Act § 5-5 ,

d)	the right to attend cinema performances as mentioned in the Value Added Tax Act § 5-6 ,

e)	broadcasting services as mentioned in the Value Added Tax Act § 5-7 ,

f)	access to exhibitions in museums etc. as mentioned in the Value Added Tax Act § 5-9 ,

g)	access to amusement parks, etc. as mentioned in the Value Added Tax Act § 5-10 ,

h)	right to attend sporting events etc. as mentioned in the Value Added Tax Act § 5-11 .

VAT is answered with 11.11 per cent of turnover etc. of wild marine resources as mentioned in the Value Added Tax Act § 5-8 .

Rate