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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
Breakfast	127.0	49.0
Lunch	190.5	73.5
Dinner	317.5	122.5

Canada

Base amount is 970

Field name	Compensation type 1	Compensation type 2
Breakfast	127.0	67.0
Lunch	190.5	100.5
Dinner	317.5	167.5

Saudi Arabia

Base amount is 980

Field name	Compensation type 1	Compensation type 2
Breakfast	127.0	67.0
Lunch	190.5	103.5
Dinner	317.5	172.5

United Kingdom

Base amount is 800

Field name	Compensation type 1	Compensation type 2
Breakfast	127.0	33.0
Lunch	190.5	49.5
Dinner	317.5	82.5

United Kingdom - London

Base amount is 880

Field name	Compensation type 1	Compensation type 2
Breakfast	127.0	49.0
Lunch	190.5	73.5
Dinner	317.5	122.5

United States of America

Base amount is 1000

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
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.

Field name	Compensation type 1	Compensation type 2
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

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	1.00	0.00

Tilhengertillegg

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	1.00	0.00

Snøscooter/ATV

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	3.50	6.50

Motorbåt

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	3.50	4.00

Tung motorsykkel

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	2.95	0.00

Moped eller lett motorsykkel (opp til 125 cm​3)

Field name	Compensation type 1	Compensation type 2
Rate per kilometer	2.00	0.00