Tax in Norway: VAT, income tax, company tax, capital gains

MVA (Merverdiavgift) in Norway

Value-added: MVA (Merverdiavgift) is charged on sales and reclaimed on purchases, so only the added value is taxed.

Standard rate

25%

Local name

MVA (Merverdiavgift) — Value Added Tax

Type

VAT

Reduced rates

15%

Filing

Quarterly / Monthly / Annual

Authority

Skatteetaten (Norwegian Tax Administration)

Current rate since

1 January 2000

Company tax in Norway

The headline corporate income tax rate is 22%. In effect since 1 January 2026.

Indicative only: confirm with Norway's national tax authority. OECD 2026: central statutory CIT 22%, combined (central+sub-central) 22%

Norway company tax calculator →

Did you know? Norway tax facts

• Norway made electric cars completely VAT-free, and it worked almost too well: by 2025 electric vehicles were about 95% of new car sales, and the exemption was costing roughly NOK 17.5 billion (about €1.5 billion) a year.

  Finance Minister Jens Stoltenberg put it simply — with an electric car share of 95% this year, the goal has been achieved — as the government moved to wind the break back. The electric vehicle association countered that seven out of ten cars on Norwegian roads still run on fossil fuel.

  Source: electrive — Norway to phase out electric vehicle VAT exemption from 2027 ↗

• The Norwegian exemption is being retired by shrinking it rather than switching it off: VAT is now waived only on the first NOK 300,000 of an electric car's price, down from NOK 500,000, with everything above that taxed at 25%.

  The cap was NOK 500,000 from 2023, fell to NOK 300,000 on 1 January 2026, and parliament has asked for NOK 150,000 in 2027 and nothing at all from 2028 — so an identical car gets a little more expensive each year rather than jumping overnight.

  Source: Grant Thornton Norway — Changes in the Norwegian VAT regulations from 2026 ↗

• In Norway anyone can look up what a neighbour earned: the tax lists showing net income, net wealth and tax assessed are searchable online — but every search is logged, and the person you looked up can see your name.

  Skatteetaten: you 'must log in to search the tax lists' and be 16 or older; 'you can see who has read your tax information'; 'It is not possible to reserve yourself from the tax list'; the lists are published in the autumn with the tax assessments and 'will remain available at skatteetaten.no for a period of one year'. Its press office noted the 2022 lists went live at 05:00 on 6 December 2023, and that at peak there were over 16 million searches in a year.

  Source: Skatteetaten (Norwegian Tax Administration) — Search the tax lists · checked 10 October 2026 ↗

• Norway's oil companies face a marginal tax rate of 78% on petroleum profits — a special petroleum tax stacked on top of the ordinary company income tax.

  Wikipedia: 'the marginal tax rate on the excess return within the petroleum sector is 78%', combining a 51% special tax with the 23% ordinary income tax in the 2018 figures given; Norway also levies a wealth tax at both municipal (0.7%) and national (0.4%) level as of 2023.

  Source: Wikipedia — Taxation in Norway · checked 10 October 2026 ↗

More stories, for every country that has one, on the tax facts page.