EV VAT in Norway in 2026: what applies above 300 000 kr?

What actually applies now

A new battery-electric passenger car is exempt from VAT (merverdiavgift / moms) only on consideration up to and including 300 000 kr. The amount above that threshold is taxed at 25%. The cap is the price before VAT, not necessarily the number in an old advert.

This is section 6-8 of the VAT Act, in force 1 January 2026. It covers pure EVs (a battery charged from the grid) registered as passenger cars. Plug-in hybrids and petrol or diesel cars are out. Electric vans in class 2 already pay full VAT.

This guide does not rank cars and is not tax advice. The dealer’s written quote is the source for your price.

How the 300 000 kr threshold works

VAT = 25% × (price before VAT − 300 000), when the pre-VAT price is above 300 000 kr. At or below 300 000 kr: 0 kr VAT on the car.

Worked examples (hypothetical consideration before VAT, not catalogue prices): 280 000 kr gives 0 kr VAT and 280 000 kr to pay. 400 000 kr gives 25 000 kr VAT and 425 000 kr. 500 000 kr gives 50 000 kr VAT and 550 000 kr. 600 000 kr gives 75 000 kr VAT and 675 000 kr.

From 2023 through 2025 the cap was 500 000 kr. For cars that cost 500 000 kr or more before VAT, the 2026 increase versus the old rule is a flat 50 000 kr (25% of 200 000 kr). Between 300 000 and 500 000 kr, the extra is 25% of the amount above 300 000 kr. Compare total cost over the ownership period, not list price alone.

Why 2025 list prices do not hold

A 2025 “from” price, a foreign RRP, or a catalogue observation is not automatically what you pay in 2026.

Three common traps: the car sat under 500 000 kr and was VAT-free — the same pre-VAT amount can now sit above 300 000 kr, and then 25% applies to the excess. The car was already above 500 000 kr — you were already paying VAT on the top slice, and in 2026 the threshold moves down, typically +50 000 kr in VAT versus the 2025 rule, before any campaigns. The advertised price may already include that VAT — ask for a written breakdown: car, options, VAT, weight tax, delivery.

Options included in the purchase count toward the consideration. Importers may price entry trims just under 300 000 kr; that is the market, not a catalogue promise. See buying a new EV step by step for what a quote should separate. EV Advisor is not a VAT settlement. Catalogue prices are observations and may lag, be estimated, or already include 2026 VAT. We do not automatically add 25% above 300 000 kr.

Delivery, not the order date

For cars delivered after 31 December 2025, VAT is calculated on consideration above 300 000 kr. Delivery is the day the car is registered to you in the vehicle registry — even if you collect it a few days later.

A 2025 contract with 2026 registration follows the 2026 rule. Get delivery week and the price basis in writing.

Leasing

Leasing (written agreement, at least 30 days) has its own formula: full exemption if the lessor’s cost price is 300 000 kr or lower. If the cost price is higher, VAT is charged on the rent × (cost price − 300 000) / cost price.

Example: cost price 600 000 kr → VAT on half of the rent. Ask the lessor for cost price and the calculation. Contracts where the car was delivered before 1 January 2026 may still use the 500 000 kr cap, including if the lessee changes.

What the exemption is not

Not a used-car rule. Private sales usually have no VAT. Dealer used cars follow other rules (often the margin scheme). 300 000 kr here is not the same as a used budget.

Not zero purchase tax. EVs are exempt from the CO₂/NOx registration tax, but pay a weight tax on first registration (2026: 12,71 kr per kg of kerb weight above 500 kg — Norwegian EV Association). Company cars, deduction and benefit-in-kind are separate rules.

Not a 2027 verdict. Parliament has asked for 150 000 kr in 2027 and 0 kr in 2028, subject to ESA approval. That is not current law. Unsure about new versus used after the tax shift: new vs used EV.

When the 300 000 kr cap should steer the choice

It matters most when you compare a new passenger car and the pre-VAT price sits around or above 300 000 kr. Then two cars with the same old “from” price can get different out-the-door prices, and a campaign just under the cap can beat a better-equipped trim above it.

It steers little if you buy used privately, stay clearly under 300 000 kr before VAT, or already have a quote that splits VAT. Then space, winter, and charging usually matter more than chasing the threshold.

What EV Advisor cannot know

We do not know your quote, options, delivery week, or whether an advertised price is before or after VAT. We do not apply an automatic 2026 uplift to old RRP figures. The numbers above are the statutory arithmetic, not your contract. The Tax Administration and the dealer own the concrete calculation.