Skip to content

Calculation of Norwegian VAT

The basis for calculation of VAT is the entire price paid for the item.

The rate for VAT (value added tax) is 25 per cent, except for food items where the rate is 15 per cent.

VAT is calculated from the total amount when you add:
the item's price +
any customs duties and other taxes +
shipping costs +
any insurance +
any fees, commissions or similar.

Example, a skirt is purchased from an English online store:

Price of the item: NOK 1,000
Shipping costst: NOK 250
Duty: NOK 134
(10.7 % of NOK 1,250)
The basis for calculation of VAT: NOK 1,384
VAT at 25 % of NOK 1,384: NOK 346

In this case the skirt will cost NOK 1,730.

You usually also have to pay a clearance fee to the shipping agent (in most cases Posten).

If you have bought an item at a discounted price, it is this price that applies.

If you have paid foreign VAT on the item, this is part of the item's price.

When the purchase price is in foreign currency, Norwegian Customs' own exchange rates are used. It is the time of clearance that determines which exchange rate that is used, not the time of the purchase.

Did you find what you were looking for?
Share with others: