Norway: visitor contribution (besøksbidrag)
3% of the room price before VAT, in towns that opt in, from 2027 at the earliest.
- Status
- Proposed
- Starts
- 1 January 2027
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- NOK
Proposed: nothing is charged yet. The details below are what has been decided so far.
How the Norway tax works
Norway's visitor contribution law came into force on 1 July 2026. It lets municipalities with heavy tourist pressure charge 3% of the price of an overnight stay, excluding VAT, with the Ministry of Trade, Fisheries and Seafood's approval.
No municipality is charging yet. By 8 September 2026 five had applied: Tromsø, Vågan (in Lofoten), Lyngen, Karlsøy and Stranda (near Geiranger). The earliest they can start is 1 January 2027. The government has also consulted on a separate cruise fee of NOK 100 per passenger per day in port, planned from 2027.
Rates
| Where you stay | Tax |
|---|---|
| Hotel, cabin, holiday let or campsite in a town that charges it | 3% of the room price Enter the price without VAT. |
Worked example
Example: Two adults stay 3 nights in a NOK 2,000-a-night hotel room (before VAT) in a town that charges it.
Hotel, cabin, holiday let or campsite in a town that charges it: 3% of the room price. NOK 180 in tax.
Who is exempt
- School trips, temporary social housing and stays in schools or sports halls during events.
- Workers' barracks, employee cabins, military and some non-profit or volunteer-run lodging.
- There is no age exemption.
Who collects it
Whoever sells the stay (hotel, cabin owner, campsite) adds it to the price and pays the municipality; booking platforms are responsible in some cases.
What's changing
- Tromsø, Vågan, Lyngen, Karlsøy and Stranda have applied to charge it from 1 January 2027, awaiting the ministry's approval.
- A NOK 100 per passenger per day cruise fee has been proposed, not yet adopted.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- Whether stays of 30 days or more are exempt (reported, but not in the law text we read).
Work out your Norway tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- Lovdata: visitor contribution act (Norwegian) (official)
- Lovdata: visitor contribution regulation (Norwegian) (official)
- NRK: five municipalities apply for a tourist tax (8 September 2026, Norwegian)
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