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TAX

 

Norway operates one of the most structured alcohol tax and import systems in the world. Understanding it is central to how we price our products.

 

THE STATE MONOPOLY

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All retail sales of alcohol above 4.7% ABV in Norway must go through Vinmonopolet, the state-owned retail monopoly. This means that if you're buying a bottle of gin or wine to take home, it comes exclusively through their stores or website. Restaurants, hotels, and bars (the HoReCa sector) can purchase directly from licensed importers like us, at a separate trade price.

 

Excise duty (særavgift)

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Every litre of alcohol sold in Norway carries an excise duty set annually by Skatteetaten (the Norwegian Tax Administration). The rate depends on the alcohol content of the product:

• Up to 0.7% ABV — no duty

• 0.7–2.7% ABV — NOK 3.72 per litre

• 2.7–3.7% ABV — NOK 13.98 per litre

• 3.7–4.7% ABV — NOK 24.20 per litre

• 4.7–22% ABV (wines, lower-strength spirits) — NOK 5.41 × ABV% × litres

• Above 22% ABV (spirits) — NOK 9.23 × ABV% × litres

 

For a standard 70cl bottle of gin at 43% ABV, this works out to approximately NOK 27.83 in excise duty alone. For a 75cl bottle of wine at 13% ABV, the duty is around NOK 5.28. These are 2026 Skatteetaten rates.

 

VAT

 

On top of excise duty, Norwegian VAT (MVA) of 25% applies to the full price — including the product price, Vinmonopolet's margin, and the excise duty itself. This stacking effect means tax-on-tax is real, and it's one of the reasons Norway consistently ranks among the most expensive countries in the world to buy alcohol.

 

Vinmonopolet's margin (avanse)

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When selling through Vinmonopolet, the retailer adds its own regulated margin on top of our sell-in price. This avanse is calculated as a fixed component of NOK 10.82 per litre plus a percentage of the sell-in price — broadly around 21% for most products, tapering at higher price points. It is capped at NOK 250 per unit and floors at NOK 4 per unit.

 

What this means at the shelf for you

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For a typical 70cl spirit at 43% ABV with a supplier sell-in price of NOK 200:

• Excise duty: ~NOK 27.83

• Vinmonopolet avanse: ~NOK 49.62

• Subtotal before VAT: ~NOK 277.45

• VAT (25%): ~NOK 69.36

• Consumer shelf price: ~NOK 347

 

Our role

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As a licensed wholesale importer (grossist), Kaap Import AS holds the required Helsedirektoratet wholesaler licence and is registered with both Skatteetaten for excise purposes and Vinmonopolet as a supplier. We manage all customs clearance, excise filing, and logistics through our bonded warehouse partner. When you buy from us — whether you're Vinmonopolet, a restaurant, or a hotel — the tax compliance is already handled.

 

A note on transparency

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We believe you should understand what you're paying for. Norwegian alcohol tax is high by design — it is a public health instrument, not just a revenue tool. We work within that system, and we think the products we bring to market are worth it regardless.

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