Norway’s government has proposed introducing a new tourism tax on 10 April 2025.
The proposed tourism tax is designed to equip municipalities with a reliable funding mechanism to support tourism-related public services and infrastructure. The tourist accommodation tax is optional for municipalities and requires formal adoption through regulations approved by the municipal council.
The proposal allows local municipalities to levy a 3% visitor fee on overnight accommodation, excluding VAT, year-round or seasonally. The tax will apply to rooms, cabins, houses, apartments, hotels, RV parks, hostels, campsites, leisure boats in guest harbours, and accommodations booked through platforms like Airbnb.
If an unregistered accommodation service provider relies on a third party to deliver the service and collect fees on their behalf, the provider remains accountable to the municipality.
