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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% (2015). However, some cultural services have an exemption from VAT (tickets to performing arts), while others (cinema, museums, galleries and sport events) benefit from low (10%) VAT.

Charity institutions and organisations are also exempted from VAT when selling various goods.

There is no VAT on the sale of books in Norway, and some periodicals are also exempted from VAT. However, electronic books are charged a 25% VAT. VAT on electronic books, however, is subject to current (2016) political debates.

There are also tax deductions on gifts to voluntary organisations.

There are legal measures in terms of fees and compensations that partly constitute the economic conditions for individual artistic activity:

  • The Turnover of Works of Visual Arts Levy Act (1948);
  • Remuneration for the Public Performance of Performing Artists Act (1956);
  • Norwegian Fund for Composers Act (1965);
  • Remuneration for Lending by Public Libraries Act (1987);
  • Remuneration for the Exhibition of Visual and Applied Arts Act (the revenues are used to support foundations for visual artists, performing artists, composers and authors) (1993);
  • Copyright Act (1961);
  • Income Tax Act (1999); and
  • VAT Act (1969).

Chapter published: 20-03-2017

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