2024
Valid from 1.1.2024
Sources:
Allowance: https://lovdata.no/dokument/SPH/sph-2024/KAPITTEL_9#KAPITTEL_9
Tax rates: https://lovdata.no/dokument/SF/forskrift/2023-11-24-1905
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 940 while the tax free rates differs based on the accommodation used
Hotel
Tax free rate: 658
Breakfast amount
131.6
56.4
Lunch amount
197.4
84.6
Dinner amount
329
141
Hybel uten kokemuligheter eller på pensjonat eller brakke
Tax free rate: 400
Breakfast amount
80
108
Lunch amount
120
162
Dinner amount
200
270
Night amount
435
0
Hybel med kokemuligheter eller har overnattet privat
Tax free rate: 102
Breakfast amount
20.4
167.6
Lunch amount
30.6
251.4
Dinner amount
51
419
Night amount
435
0
Langtransportsjåfører ved kjøring i Norge og i utlandet
Tax free rate: 400
Breakfast amount
80
108
Lunch amount
120
162
Dinner amount
200
270
Dagdiett 6 - 12 timer
The base amount is 369 while the tax free rate is 200
Breakfast amount
40
33.8
Lunch amount
60
50.7
Dinner amount
100
84.5
Dagdiett over 12 timer
The base amount is 637 while the tax free rate is 400
Breakfast amount
80
57.2
Lunch amount
120
85.8
Dinner amount
200
143
Abroad
Kompensasjonstillegg utland
This is not included in the standard configuration, but can be added manually.
The base amount is 614 and this is not tax free
Amount for the whole day
0
614
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 941 SEK (953 NOK @ 2024-01-08)
Breakfast
131.6
59
Lunch
197.4
88.5
Dinner
329
147.5
Canada
Base amount is 159 CAD (1231 NOK @ 2024-01-08)
Breakfast
131.6
114.6
Lunch
197.4
171.9
Dinner
329
286.5
Saudi Arabia
Base amount is 1370 NOK
Breakfast
131.6
142.4
Lunch
197.4
213.6
Dinner
329
356
United Kingdom
Base amount is 74 GBP (976 NOK @ 2024-01-08)
Breakfast
131.6
63.6
Lunch
197.4
95.4
Dinner
329
159
United Kingdom - London
Base amount is 83 GBP (1095 NOK @ 2024-01-08)
Breakfast
131.6
87.4
Lunch
197.4
131.1
Dinner
329
218.5
United States of America
Base amount is 113 USD (1172 NOK @ 2024-01-08)
Breakfast
131.6
102.8
Lunch
197.4
154.2
Dinner
329
257
United States of America - Manhattan, New York City
Base amount is 137 USD (1420 NOK @ 2024-01-08)
Breakfast
131.6
152.4
Lunch
197.4
228.6
Dinner
329
381
United States of America - Washington D.C.
Base amount is 129 USD (1338 NOK @ 2024-01-08)
Breakfast
131.6
136
Lunch
197.4
204
Dinner
329
340
United States of America - San Francisco
Base amount is 133 USD (1380 NOK @ 2024-01-08)
Breakfast
131.6
144.4
Lunch
197.4
216.6
Dinner
329
361
Car allowance
Kilometergodtgjørelse
The rate for each km is 4.90 while the tax free rate is 3.50.
A passenger is an extra 1.00, this is tax free.
Rate per kilometer
3.50
1.40
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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