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Tesla in Norway: VAT on an EV starts above NOK 150,000 from January 1, 2027
Event date The day the government presented its 2027 state budget, which writes in the step agreed on December 4, 2025. Parliament votes on the budget in December. NO
What happened
In the 2027 state budget presented on October 7, 2026, Norway lowers the VAT threshold on electric cars from NOK 300,000 to NOK 150,000 (Smartepenger, October 8, 2026). It is the middle step of the compromise reported by electrive on December 4, 2025: NOK 300,000 in 2026, NOK 150,000 in 2027, and the exemption gone in 2028. On a Tesla priced above NOK 300,000, up to NOK 150,000 more of the price becomes subject to 25% VAT.
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The schedule
| Year | VAT applies to the price above |
|---|---|
| 2025 | NOK 500,000 |
| 2026 | NOK 300,000 |
| 2027 | NOK 150,000 |
| 2028 | Exemption gone |
The government first wanted to end the exemption entirely in 2027, electrive reported. The budget compromise of December 4, 2025 put in the NOK 150,000 step instead. The 2027 budget proposal now writes that step in.
What it adds to a Tesla: the mechanism
Norway's standard VAT rate is 25%. On a car priced above NOK 300,000, the VAT-free slice shrinks from NOK 300,000 to NOK 150,000, so another NOK 150,000 of the price is taxed. At 25%, that is up to NOK 37,500 more VAT. On a car priced between NOK 150,000 and NOK 300,000, the extra is 25% of the part above NOK 150,000. Smartepenger's example: an EV at NOK 600,000 paid NOK 20,000 in VAT in 2025 and reaches NOK 120,000 in 2028.
Whether Tesla passes the extra VAT on in full is Tesla's pricing decision. Read the price on Tesla's Norwegian site after January 1, not a forecast.
The date that triggers it
What matters is when the car is registered and delivered, not when you placed the order. An order placed in November that delivers in January can land on the 2027 side. Ask Tesla for a delivery date, and ask what happens to your price if it slips past December 31.
Who this affects
Every Norwegian buyer of a new Tesla delivered after December 31, 2026, because every Tesla on sale is priced above NOK 150,000. Buyers whose car is above NOK 300,000 face the full NOK 37,500 maximum.
What has not changed
- 2026 rules run to year-end. Cars registered in 2026 keep the NOK 300,000 threshold.
- Parliament still votes. The budget is a proposal until the Storting passes it in December; the step itself has been agreed since December 2025.
- The referral benefit. Norway showed 1,000 km of free Supercharging on Model 3 and 1,000 km of free Supercharging on Model Y, on our capture of Tesla's Norway referral page dated August 21, 2026. It is distance, not money, and it does not offset VAT.
- No promo code. VAT is set by the state. No code changes it.
What to do
- Ordering now: ask Tesla for a delivery and registration date, and whether it lands before January 1, 2027.
- If delivery slips into 2027, ask in writing how your price changes.
- Price a car above NOK 300,000 with up to NOK 37,500 more VAT in 2027. Check the final figure in the passed budget in December.
- Plan for 2028, when the exemption is gone entirely.
Sources
- Statsbudsjettet for 2027 Smartepenger, October 8, 2026
- Norway to keep tax breaks for electric cars a little longer electrive, December 4, 2025