A new municipal cruise levy could change the operating conditions for the cruise industry in Norway. The proposal from the Ministry of Trade, Industry and Fisheries, currently out for consultation, introduces increased costs and new priorities for both cruise lines and destinations. Here is what stakeholders need to know and how they can prepare.
The proposal must be viewed in the context of the Act on Visitor Levies, adopted in June 2025, which enters into force on 1 July 2026. The new regulations may enter into force on 1 January 2027 at the earliest. The purpose of the Act is to enable municipalities to finance public goods affected by increased tourism activity, such as services, nature, cultural heritage, infrastructure and other amenities.
The need for a dedicated cruise levy has become increasingly apparent in recent years, as the number of cruise calls and cruise passengers has grown. Several countries have introduced visitor levies for cruise operations, including Iceland, Greenland, the Netherlands and Italy (Venice).
Chapter 3 of the Act on Visitor Levies specifically provides for regulations on levies applicable to cruise operations. The proposed regulations on municipal cruise levies are based on this provision and will authorise municipalities to impose such levies. The municipalities will act as the collecting authority for the cruise levy.
Who is covered?
Under the proposal, the levy will apply to passenger ships that:
· have a length exceeding 100 metres
· operate according to a pre-arranged travel programme of at least 24 hours
The following are proposed exemptions:
· vessels operating on fixed routes between Norwegian and foreign ports (typical ferry routes)
· port calls due to force majeure, distress, or assistance to persons or vessels in danger
Furthermore, no levy shall be imposed on passengers holding tickets for self-selected segments not included in a travel programme.
Levy rate and international comparisons
The proposed rate is NOK 100 per passenger for each commenced 24-hour period during which the cruise ship is in port or disembarks passengers. By comparison, the average hotel room levy in Norway is significantly lower, at NOK 39 per hotel room according to Statistics Norway (SSB).
Compared to other countries that have introduced municipal cruise levies, the Ministry considers the proposed rate to be moderate. In Amsterdam, the levy is EUR 14 (approximately NOK 165) per passenger for each commenced 24-hour period. Iceland’s levy is ISK 2,500, corresponding to approximately NOK 200 per passenger per 24-hour period.
Planning requirements for municipalities
The proposed regulation requires municipalities to have a plan for the use of revenues that aligns with the purpose of the Act. The plan must include a description of the local tourism industry and the challenges associated with high visitor numbers.
Stakeholder Feedback
The proposal has received mixed responses from stakeholders. In its consultation response, European Cruise Service has argued for a lower levy. Other respondents support the levy as a reasonable measure, particularly in light of the increased burden that cruise traffic places on cities and local infrastructure.
The consultation deadline is 22 June 2026.
Key considerations for industry stakeholders
If the regulation is adopted, cruise operators in particular should assess:
· increased costs associated with port calls in Norwegian ports
· adjustments to route planning and port call patterns
It is also worth noting that the cruise levy will apply in addition to any applicable VAT, an area that is already evolving within the cruise sector. We discuss these developments in a previous blog post: International Cruise Operations and VAT in Norway
The need for a dedicated cruise levy has become increasingly apparent in recent years, as the number of cruise calls and cruise passengers has grown. Several countries have introduced visitor levies for cruise operations, including Iceland, Greenland, the Netherlands and Italy (Venice).
Chapter 3 of the Act on Visitor Levies specifically provides for regulations on levies applicable to cruise operations. The proposed regulations on municipal cruise levies are based on this provision and will authorise municipalities to impose such levies. The municipalities will act as the collecting authority for the cruise levy.
Who is covered?
Under the proposal, the levy will apply to passenger ships that:
· have a length exceeding 100 metres
· operate according to a pre-arranged travel programme of at least 24 hours
The following are proposed exemptions:
· vessels operating on fixed routes between Norwegian and foreign ports (typical ferry routes)
· port calls due to force majeure, distress, or assistance to persons or vessels in danger
Furthermore, no levy shall be imposed on passengers holding tickets for self-selected segments not included in a travel programme.
Levy rate and international comparisons
The proposed rate is NOK 100 per passenger for each commenced 24-hour period during which the cruise ship is in port or disembarks passengers. By comparison, the average hotel room levy in Norway is significantly lower, at NOK 39 per hotel room according to Statistics Norway (SSB).
Compared to other countries that have introduced municipal cruise levies, the Ministry considers the proposed rate to be moderate. In Amsterdam, the levy is EUR 14 (approximately NOK 165) per passenger for each commenced 24-hour period. Iceland’s levy is ISK 2,500, corresponding to approximately NOK 200 per passenger per 24-hour period.
Planning requirements for municipalities
The proposed regulation requires municipalities to have a plan for the use of revenues that aligns with the purpose of the Act. The plan must include a description of the local tourism industry and the challenges associated with high visitor numbers.
Stakeholder Feedback
The proposal has received mixed responses from stakeholders. In its consultation response, European Cruise Service has argued for a lower levy. Other respondents support the levy as a reasonable measure, particularly in light of the increased burden that cruise traffic places on cities and local infrastructure.
The consultation deadline is 22 June 2026.
Key considerations for industry stakeholders
If the regulation is adopted, cruise operators in particular should assess:
· increased costs associated with port calls in Norwegian ports
· adjustments to route planning and port call patterns
It is also worth noting that the cruise levy will apply in addition to any applicable VAT, an area that is already evolving within the cruise sector. We discuss these developments in a previous blog post: International Cruise Operations and VAT in Norway