Norway has introduced a framework that allows municipalities experiencing high tourism pressure to apply for a local accommodation tax.
Current status
As of September 2026, five municipalities have submitted plans for approval:
- Tromsø
- Lyngen
- Karlsøy
- Vågan
- Stranda
A municipality can only introduce the tax after:
- Its plan has been approved by the Norwegian Ministry of Trade, Industry and Fisheries.
- A local regulation has been adopted by the municipal council.
Key facts
- The tax is not a nationwide scheme.
- The tax may apply in some municipalities, but not in others.
- Municipalities must obtain government approval before introducing the tax.
- The maximum rate is 3% of the accommodation price.
- Revenue must be used for tourism-related infrastructure and visitor management measures.
For tour operators
As decisions are made locally and there is currently no national overview of approved municipalities or implemented schemes, we recommend checking directly with destinations and accommodation providers for the latest information.
































