Per diem allowances in Norway
Domestic per diem
For a business trip to be considered as a journey involving an overnight stay, the employee must spend more than five hours of the night away from home. In this context, 'night' is considered to be the period between 22:00 and 06:00.
Journeys lasting more than six hours into a new day will entitle the travelling employee to the full daily subsistence allowance according to the same rate as the previous day (full day).
Journeys lasting fewer than six hours into a new day will not entitle the employee to the payment of a subsistence allowance.
Night supplement
If an employee arranges accommodation themselves on domestic business trips (e.g. private accommodation), an undocumented night supplement not subject to payroll withholding tax of NOK 435 per day may be paid.
2024 per diem rates - Norway | |||
State rate | Tax-free | Taxable | |
Overnight stay | |||
Hotel | NOK 940 | NOK 658 | NOK 282 |
Boarding house, dorm w/o cooking facilities | NOK 940 | NOK 400 | NOK 540 |
Barracks with cooking facilities and private stay | NOK 940 | NOK 102 | NOK 838 |
Caravan | NOK 1160 | NOK 76 | NOK 1084 |
Extra day (last day of a multi-day travel) | |||
Extra day 6-12 hours | NOK 369 | NOK 369 | |
Extra day over 12 hours | NOK 686 | NOK 658 | NOK 28 |
Day trips | |||
Duration 6-12 hours | NOK 369 | NOK 200 | NOK 169 |
Duration over 12 hours | NOK 686 | NOK 400 | NOK 286 |
Deductions are calculated from the full per diem amount as follows.
2024 per diem deductions - Norway | |||
State rate | Tax-free | Taxable | |
Meal deductions for overnight travels | |||
Breakfast | 20% full rate | 20% | 20% |
Lunch | 30% full rate | 30% | 30% |
Dinner | 50% full rate | 50% | 50% |
Meal deductions for extra day/day trip | |||
Breakfast | 20% actual rate | 20% | 20% |
Lunch | 30% actual rate | 30% | 30% |
Dinner | 50% actual rate | 50% | 50% |
Night allowance | NOK 435 | NOK 435 | |
In the case of travel involving one or more overnight stays, the location where the overnight stay takes place (accommodation type- determines the amount that can be paid as a subsistence allowance not subject to payroll withholding tax.
If several countries are visited during the same day, the country in which the traveller stayed the longest determines the travel allowance rate.
Meal | Domestic travel deduction | Foreign travel deduction |
Breakfast | 20% | 20% |
Lunch | 30% | 30% |
Dinner | 50% | 50% |
If a trip lasts for more than 28 continuous days at the same location outside of Norway, the meal allowances per state rate are reduced to 75% of the original amounts from day 29 onwards.
Sources: https://oppslag.visma.no/juridisk/SATSER_OG_BEL%C3%B8P/Diett_og_nattillegg_innland/Sider/Skattedirektoratets-forskuddssatser.aspx https://www.skatteetaten.no/en/rates/board-and-lodging---rates-for-deduction-and-tax-free-allowances/ https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/employment-benefits-and-pensions/if-your-employer-pays/subsistence-allowance-when-travelling/ https://www.altinn.no/en/start-and-run-business/working-conditions/pay/travel-expenses/