Norwegian VAT Rates for 2026: General, Reduced, and Special Rates Set by Parliament

• From January 1, 2026, VAT is calculated according to this decision and the VAT Act.
• Standard VAT rate is 25% on taxable sales, withdrawals, and imports.
• Reduced VAT rate of 15% applies to foodstuffs, water supply, and wastewater services.
• Reduced VAT rate of 12% applies to passenger transport, vehicle transport by ship, hotel accommodation, cinema tickets, broadcasting services, museum and amusement park admissions, and sports events.
• Reduced VAT rate of 11.11% applies to sales of wild marine resources.

Source: lovdata.no

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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