Visitor Contribution (Accommodation Tax) in Norway

The accommodation tax is a local visitor contribution that may be introduced by municipalities experiencing high tourism pressure. Revenue must be used for tourism-related infrastructure and visitor management measures.

No. Norway does not have a nationwide tourist tax. The accommodation tax can only be introduced by individual municipalities that have received approval from the Norwegian authorities.

Not all municipalities have introduced the tax. As of September 2026, a limited number of municipalities have applied for approval. Introduction of the tax remains a local decision once approval has been granted.

The maximum rate is 3% of the accommodation price.

The tax is paid by guests staying in accommodation establishments located in municipalities that have introduced the scheme.

The purpose is to help finance infrastructure and services that support tourism, such as trails, signage, public facilities, waste management, and visitor management measures.

No. The tax may apply in some municipalities and not in others, depending on local decisions and approvals.

As decisions are made locally and there is currently no national overview of municipalities that have introduced the tax, we recommend checking directly with destinations, accommodation providers, or local destination management organisations (DMOs).

Implementation dates are determined locally. Tour operators should follow information from accommodation providers and destinations regarding any future introduction of the tax.

For the latest information, please contact the relevant destination, municipality, or accommodation provider.

The maximum rate is 3% of the accommodation price.