2023
Valid from 1.1.2023
Sources:
Allowance: https://lovdata.no/dokument/SPHPM/pm-2022-16
Tax rates: https://lovdata.no/dokument/LTI/forskrift/2022-11-22-2002
Daily allowance
The field names and columns used in the tables refer to the fields on the pages where the configuration is done. See more information here.
Diett med overnatting
The base amount is 872 while the tax free rates differs based on the accommodation used
Hotel
Tax free rate: 634
Breakfast amount
126.8
47.6
Lunch amount
190.2
71.4
Dinner amount
317
119
Hybel uten kokemuligheter eller på pensjonat eller brakke
Tax free rate: 177
Breakfast amount
35.4
139
Lunch amount
53.1
208.5
Dinner amount
88.5
347.5
Night amount
435
0
Hybel med kokemuligheter eller har overnattet privat
Tax free rate: 98
Breakfast amount
19.6
154.8
Lunch amount
29.4
232.2
Dinner amount
49
387
Night amount
435
0
Langtransportsjåfører ved kjøring i Norge og i utlandet
Tax free rate: 300
Breakfast amount
60
114.4
Lunch amount
90
171.6
Dinner amount
150
286
Dagdiett 6 - 12 timer
The base amount is 342 while the tax free rate is 200
Breakfast amount
40
28.4
Lunch amount
60
42.6
Dinner amount
100
71
Dagdiett over 12 timer
The base amount is 637 while the tax free rate is 400
Breakfast amount
80
47.4
Lunch amount
120
71.1
Dinner amount
200
118.5
Abroad
Kompensasjonstillegg utland
This is not included in the standard configuration, but can be added manually.
The base amount is 584 and this is not tax free
Amount for the whole day
0
584
Countries
The various countries has various base amounts, but the tax free amount is the same as for the domestic type of accommodation. Here are some examples where accommodation is hotel. Contact support if you need help to get the correct values for the country you need to add.
Sweden
Base amount is 880
Breakfast
127.0
49.0
Lunch
190.5
73.5
Dinner
317.5
122.5
Canada
Base amount is 970
Breakfast
127.0
67.0
Lunch
190.5
100.5
Dinner
317.5
167.5
Saudi Arabia
Base amount is 980
Breakfast
127.0
67.0
Lunch
190.5
103.5
Dinner
317.5
172.5
United Kingdom
Base amount is 800
Breakfast
127.0
33.0
Lunch
190.5
49.5
Dinner
317.5
82.5
United Kingdom - London
Base amount is 880
Breakfast
127.0
49.0
Lunch
190.5
73.5
Dinner
317.5
122.5
United States of America
Base amount is 1000
Breakfast
127.0
73.0
Lunch
190.5
109.5
Dinner
317.5
182.5
United States of America - Manhattan, New York City
Base amount is 1240
Breakfast
127.0
121.0
Lunch
190.5
181.5
Dinner
317.5
302.5
United States of America - Washington D.C.
Base amount is 1150
Breakfast
127.0
103.0
Lunch
190.5
154.5
Dinner
317.5
257.5
United States of America - San Francisco
Base amount is 1190
Breakfast
127.0
111.0
Lunch
190.5
166.5
Dinner
317.5
277.5
Car allowance
Kilometergodtgjørelse
The rate for each km is 4.48 while the tax free rate is 3.50.
A passenger is an extra 1.00, this is tax free.
Rate per kilometer
3.50
0.98
Passenger rate
1.00
N/A
Other options
In addition there are other options that can be used as means of transportation. These needs to be added if there is the need for it.
Kjøring på skogs- og anleggsvei
Rate per kilometer
1.00
0.00
Tilhengertillegg
Rate per kilometer
1.00
0.00
Snøscooter/ATV
Rate per kilometer
3.50
6.50
Motorbåt
Rate per kilometer
3.50
4.00
Tung motorsykkel
Rate per kilometer
2.95
0.00
Moped eller lett motorsykkel (opp til 125 cm3)
Rate per kilometer
2.00
0.00
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