Norway's 2027 tax bill proposes lowering the EV VAT-exemption limit to NOK 150,000 — a proposal, not yet adopted
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Norway as they stand today, see the Norway guide →
- Jurisdiction
- Norway
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Impact
- Watch
- Announced
- 7 October 2026
- Effective
- 1 January 2027
- Authority
- Stortinget (Norwegian Parliament)
- Systems
- POS, Tax engine, Invoicing
- Verified
- Corroborated against official id · medium confidence
Importers, dealers and buyers of new electric cars in Norway priced above the exemption limit.
Model EV sales above NOK 150,000 for 2027 pricing and monitor Storting adoption (expected Nov-Dec 2026).
POSTax engineInvoicing
The Government's tax bill for 2027, Prop. 1 LS (2026-2027) 'Skatter og avgifter 2027' (registered at the Storting as cases for Innst. 3 S, Innst. 4 L and Innst. 5 S), proposes lowering the amount limit of the VAT exemption for electric cars from NOK 300,000 to NOK 150,000 for 2027, continuing the phase-out (the limit was cut from NOK 500,000 to 300,000 for 2026). The proposal follows the Storting's request of 5 December 2025 to lower the limit by NOK 150,000 in the 2027 state budget and by a further NOK 150,000 in the 2028 state budget, subject to ESA approval. The proposal applies for 2027 and has not yet been adopted by the Storting.
What changed in detail
This is a proposal, not law. The Government’s tax bill for 2027, Prop. 1 LS (2026-2027) ‘Skatter og avgifter 2027’, proposes lowering the amount limit of the VAT exemption for electric cars from NOK 300,000 to NOK 150,000 for 2027. It continues a phase-out: the limit was cut from NOK 500,000 to NOK 300,000 for 2026. The Storting has not yet adopted the proposal.
The proposal follows the Storting’s own request of 5 December 2025, recorded in Innst. 4 L (2025-2026) and quoted in the proof below, which asked to lower the limit by NOK 150,000 in the 2027 state budget and by a further NOK 150,000 in the 2028 state budget, subject to ESA approval.
What it means
The proposal is the first half of the two-step cut the Storting asked for, so a further reduction for 2028 is signalled but is not part of this proposal. Sellers pricing electric cars above NOK 150,000 for 2027 should model the effect now, while treating the limit as unchanged until the Storting adopts it. The ESA approval condition is a further uncertainty.
Proof
Stortinget ber regjeringen senke toppmomsgrensen for elbil med 150 000 kroner i statsbudsjettet for 2027 og 150 000 kroner i statsbudsjettet for 2028, forutsatt ESA-godkjenning.The Storting asks the Government to lower the top VAT limit for electric cars by NOK 150,000 in the 2027 state budget and NOK 150,000 in the 2028 state budget, subject to ESA approval.
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