# Electric cars 2027: proposed VAT threshold of NOK 150,000

Norway proposes a lower VAT exemption for electric cars in 2027. See the NOK 150,000 threshold, calculation examples and why delivery dates matter.

Canonical: https://samfunnprep.no/en/nyheter/elbil-mva-2027-forslag-150000
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-10-08T11:36:48.216+00:00
Modified: 2026-10-08T11:36:48.266951+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- NOK 150,000 is a proposal The government wants to lower the exemption threshold from NOK 300,000 from 1 January 2027. The rules are not final as of 7 October 2026.
- Calculate the amount above the threshold 25 percent VAT on the amount above the proposed threshold must be distinguished from the full car price and other taxes.
- Delivery matters An order before New Year alone does not secure today’s threshold. Check expected delivery and the contract’s price terms.

The government proposes lowering the VAT threshold for electric passenger cars from NOK 300,000 to NOK 150,000 from 1 January 2027. The proposal was presented on 7 October 2026 and has not been adopted. VAT would still apply only to the amount above the threshold.

## What does the new electric-car VAT threshold mean?

**Merverdiavgift**, usually called mva or moms in Norwegian, means value added tax, or VAT. It is a tax on goods and services. The government proposes keeping the standard rate at **25 percent** in 2027. This appears in [Finansdepartementet’s table of proposed 2027 tax rates](https://www.regjeringen.no/no/tema/okonomi-og-budsjett/skatter-og-avgifter/skatte-og-avgiftssatser/avgiftssatser-2027/id3173439/). Finansdepartementet is Norway’s Ministry of Finance.

For electric passenger cars, the first NOK 300,000 of the purchase price is exempt in 2026. The 2027 proposal exempts the first NOK 150,000. The remaining amount becomes the basis for VAT.

This is a tax threshold, not a discount paid to you. To understand other costs of owning a car, see SamfunnPrep’s [guide to buying and owning a car in Norway](https://samfunnprep.no/en/articles/kjope-og-eie-bil-norge).

## How much VAT does an example produce?

The table contains our calculations of **VAT alone**, using the same car price before VAT and other taxes in both years. It does not show a dealer’s final price.

| Price before taxes | VAT with the 2026 threshold | VAT with the proposed 2027 threshold | Difference |
|---|---:|---:|---:|
| NOK 200,000 | NOK 0 | NOK 12,500 | NOK 12,500 |
| NOK 300,000 | NOK 0 | NOK 37,500 | NOK 37,500 |
| NOK 500,000 | NOK 50,000 | NOK 87,500 | NOK 37,500 |

For NOK 200,000, the calculation is (200,000 − 150,000) × 25 percent = NOK 12,500. Other taxes, equipment, delivery charges and the dealer’s pricing can affect the whole offer. A tax increase therefore does not promise a particular change in the retail price.

## Is ordering the car before New Year enough?

No. The order date alone does not secure today’s threshold. Finansdepartementet proposes applying the new threshold to cars **delivered to the customer after 31 December 2026**. Read [the proposal in Prop. 1 LS, chapter 9.2](https://www.regjeringen.no/no/dokumenter/prop.-1-ls-20262027/id3176120/?ch=2).

Ask the dealer to state the expected delivery date and how the offer handles possible tax changes. Purchase, import and leasing have different details. Our table is a simple purchase example, not a leasing calculation.

## Does the exemption disappear entirely in 2027?

The new proposal retains an exemption of NOK 150,000. Previously, the government announced plans to remove the exemption entirely from 2027. It now proposes phasing it out, with removal from 2028 as the next step.

Continuing the exemption also requires approval from ESA, the body that supervises state aid under EEA rules. The budget proposal says a decision is expected this autumn. Several matters therefore remain to be clarified before the 2027 rules are final.

## What should you check before comparing offers?

- Ask for the full price, with VAT and other taxes clearly stated.
- Check the expected delivery date and what the contract says about price changes.
- Follow the final budget decisions before relying on the 2027 rules.

You can use [SamfunnPrep’s practical tools](https://samfunnprep.no/en/verktoy) to organise agreements and other tasks in Norway.

## FAQ

### Has the NOK 150,000 VAT threshold been adopted?

No. As of 7 October 2026, it is the government’s proposal for 2027. Continuing the exemption also requires ESA approval.

### Would the whole car attract 25 percent VAT?

The proposal keeps the first NOK 150,000 exempt. VAT is calculated on the amount above the threshold.

### How much extra VAT results from a NOK 300,000 price before taxes?

In our example before VAT and other taxes, the VAT amount rises from NOK 0 to NOK 37,500. This does not guarantee the dealer’s final price.

### Does ordering in 2026 secure today’s threshold?

No. The proposal uses delivery to the customer after 31 December 2026 as the dividing point. Clarify delivery and the contract with the dealer.

## Sources

- [Prop. 1 LS (2026–2027), kapittel 9.2](https://www.regjeringen.no/no/dokumenter/prop.-1-ls-20262027/id3176120/?ch=2)
- [Avgiftssatser 2027](https://www.regjeringen.no/no/tema/okonomi-og-budsjett/skatter-og-avgifter/skatte-og-avgiftssatser/avgiftssatser-2027/id3173439/)

Citation: Hlib Suslov, "Electric cars 2027: proposed VAT threshold of NOK 150,000", SamfunnPrep, 2026-10-08T11:36:48.216+00:00, https://samfunnprep.no/en/nyheter/elbil-mva-2027-forslag-150000