Norway/ 5.1 General legislation  

5.1.5 Tax laws

The legislation on taxes in Norway implies no specific incentives for private sector investment in culture. The ordinary rate of VAT is 25% (2005). However, cultural services have exemption from VAT. There is no VAT on tickets for theatre, cinema, ballet or circus performances. Payment for admission to concerts, sport events, galleries and museums is also exempted from VAT. In conjunction with the VAT exemption for the performance of art works (performing arts), the Storting (the parliament) has approved that the arrangement of such services also are exempted from VAT. Services that are a necessary and integrated part of the artistic performance also have VAT exemption. In addition, theatres, cinemas and organisers of exhibitions and concerts are exempted from VAT when selling catalogues, programmes, picture postcards and souvenirs. Charity institutions and organisations are also exempted from VAT when selling different goods. There is no VAT on the sale of books and audio-books in Norway. Some periodicals are also exempted from VAT. There are also tax deductions on gifts to voluntary organisations.