Allowances in Norway 2026 - Tax-Free Rates

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	397 NOK (2026)	50 % of country rate
12+ Hours	400 NOK	736 NOK (2026)	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)	2026: 400 NOK	2025: 977 NOK 2026: 1012 NOK	2026: 100% of the country rate
Full-day accommodation (with kitchen facilities)	2025: 105 NOK 2026: 107 NOK	2025: 977 NOK 2026: 1012 NOK	2026: 100% of the country rate
Full-day with Hotel room	2026: 693 NOK	2025: 977 NOK 2026: 1012 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.

FAQ

What are allowances in Norway?

Norwegian travel allowances (diett) are tax-free daily rates for business travel in Norway, set by the Norwegian tax authority (Skatteetaten) and updated annually.

Is a receipt required to claim Norwegian travel allowances?

For standard diett allowances, individual meal receipts are not required - the allowance covers meals at a flat rate. Hotel receipts are needed to confirm overnight accommodation.

What are the current Norwegian daily allowance rates for business travel?

Norwegian tax-free daily allowances (diett) are set annually by the Norwegian Tax Administration. Rates vary depending on trip duration, whether overnight accommodation is included, and whether meals are provided by the employer. Acubiz automatically applies the correct Norwegian allowance rates based on trip duration and overnight status recorded in the app.

How are Norwegian allowances handled when employees travel internationally?

The Norwegian Tax Administration publishes country-specific tax-free allowance rates for international destinations. These foreign rates reflect higher living costs in international markets. Acubiz supports multi-country allowance calculations and automatically applies the correct destination rate based on the country registered on the trip.

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Allowances in Norway

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Norway allowance rules

Multi-day trips

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