Is there a tourist tax on accommodation in Norway?
The new law on visitor contributions, the 3 per cent rate and where it may apply.
Short answer
Not yet: Norway's new law allows a 3 per cent tourist tax on overnight stays, but the first municipalities can start charging it only from 1 January 2027. Only municipalities under particularly heavy pressure from tourism can introduce it, and each needs a plan approved by the ministry. Tromsø has sent its plan for approval.
Why
- The law on visitor contributions (lov om besøksbidrag) entered into force on 1 July 2026, together with the regulation on the overnight tax.
- The rate is 3 per cent of the accommodation price excluding VAT, according to the Ministry of Trade, Industry and Fisheries.
- The tax is voluntary: the municipal council must adopt it in a local regulation, and the municipality's plan for the money must first be approved by the ministry.
Details
The tax covers rooms, apartments, cabins and houses at hotels, hotel ships, hostels and private rentals, including short-term lets through platforms such as Airbnb, when the guest has the place between 24:00 and 6:00 for less than 30 days in a row. Staying in your own caravan, motorhome or tent is not covered, but campsite cabins are. Tromsø's municipal council adopted its plan on 24 June 2026 and sent it to the ministry, aiming to start on 1 January 2027.
Tip
If you book a stay for 2027 in a popular destination, check the municipality's website or ask the host whether the 3 per cent tax will be added.
What may differ
Cruise passengers may face a separate fee: a proposed regulation sets NOK 100 per passenger for each started 24-hour period, with planned start on 1 January 2027.
Common misconception
Norway already charges a national tourist tax on every hotel night.
What actually happens
There is no national tourist tax. Only municipalities with heavy pressure from tourism may choose to introduce a local tax on overnight stays, and none can collect it before 1 January 2027.
People also ask
- Does Norway have a tourist tax?
- Which places in Norway charge a tourist tax?
Sources
This answer is for reference only. Rules can change, so check the municipality's website before you travel.
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