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 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 |
Usually, you must 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.
- See Norwegian Customs' exchange rates
- More information on VAT– The Norwegian Tax Administration
Updated: 13/11/2024