What are the MVA rates in Norway?

Norway has three positive VAT rates: 25% standard on most goods and services, 15% on foodstuffs and beverages, and 12% on passenger transport, accommodation, cinema and public broadcasting. Some supplies such as exports are zero-rated.

MVA stands for merverdiavgift, the Norwegian value-added tax. It works like VAT elsewhere: a percentage added at each stage of supply, ultimately borne by the final consumer.

How do I extract MVA from a price?

Switch to extract mode and select the rate. The tool divides the gross by 1 plus the rate to find the net, then reports the MVA contained in the price.

Which rate applies to groceries in Norway?

Food and drink for consumption (groceries) are taxed at the reduced 15% MVA rate. Note that restaurant meals and catering are taxed at the 25% standard rate instead.

Is my data stored anywhere?

No. The calculator runs entirely in your browser and transmits nothing to any server.

Norway MVA (VAT) Calculator — 25% / 15% / 12%

Norway charges MVA (merverdiavgift), its value-added tax, at three positive rates depending on what is being supplied. This calculator routes your amount through the right rate and computes either the VAT to add or the VAT contained in a tax-inclusive price.

How it works

Pick one of Norway’s three rates:

25% standard — most goods and services.
15% food — foodstuffs and beverages bought as groceries.
12% low — passenger transport, hotel accommodation, cinema and public broadcasting.

Then the calculation follows the usual rule. In add mode the gross equals net × (1 + rate). In extract mode the net equals gross ÷ (1 + rate), and the MVA is the difference.

Example

Add 25% MVA to a NOK 400 net price:

MVA = 400 × 0.25 = NOK 100.00
Gross = NOK 500.00

Extract 15% MVA from a NOK 115 grocery total: 115 ÷ 1.15 = NOK 100.00 net, with NOK 15.00 MVA included.

Notes

Watch the food boundary: groceries are 15% but restaurant and catering services are charged at the 25% standard rate. Exports and certain newspapers, books and electric vehicles benefit from zero-rating, which is handled separately from the rates above.