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Calculation of Norwegian VAT

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

Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.

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 costs: NOK 250
+ Duty (10.7% of NOK 1,250): NOK 134
= The basis for calculation of VAT: NOK 1,384
+ VAT (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.