Norway allowance rules
Norwegian employers can provide their employees with tax-free daily allowances, as compensation for the increased living expenses, when on a business trip. The tax-free allowances are granted under specific conditions, ensuring that the work-trip is fulfilling the requirements for tax-free allowances. Daily allowances can be given to employees on a business-related trip, that is more than 15 kilometres from home or the usual workplace. Furthermore the trip has to last for at least 6 hours.
The Daily allowances for one day trips are as stated in the table below:
Duration: | Maximum tax-free allowance | Domestic travels | Foreign Travels |
6 to 12 hours | 200 NOK | 369 NOK (2024) | 50 % of country rate |
12+ Hours | 400 NOK | 686 NOK (2024) | 100 % of country rate |
Please note, for foreign travels, the rates are set Individually, by each country.
Different regulations apply for meal deductions, if they are provided by the employer or the host, on one day trips. Please see table below:
Maximum tax-free allowance | Domestic travels | Foreign Travels | |
Deductions – Meals provided by the employer | % of the applicable rate | % of the applicable rate | % of the applicable rate |
Breakfast | 20% | 20% | 20% |
Lunch | 30% | 30% | 30% |
Dinner | 50% | 50% | 50% |
Multi-day trips
Business trips longer than 12 hours, have different allowances, set out from residence criteria.
Multi-day trips | Maximum tax-free allowance | Domestic travels | Foreign Travels |
Full-day accommodation (without kitchen facilities) | 2024: 400 NOK | 2024: 940 NOK | 2024: 100% of the country rate |
Full-day accommodation (with kitchen facilities) | 2024: 102 NOK | 2024: 940 NOK | 2024: 100% of the country rate |
Full-day with Hotel room | 2024: 658 NOK | 2024: 940 NOK | 100% of the country rate |
Note: Meal deductions for multi-day trips are set at the same rate as one-day trips.
Documentation and Payment
Employers are responsible for ensuring all conditions for tax-free travel allowances are met and must maintain documentation for the purpose of the trip, the number of business travel days, and the calculation of the allowance.
Want to know more?
If you need further information, we recommend that you read more about allowances on norwegian tax administration’s website. If you are looking for a system that can handle travel allowances for your employees, Acubiz calculate allowance based on the current national rates which we make sure to update automatically.