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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 872

NOK 658

NOK 238

Boarding house, dorm w/o cooking facilities

NOK 872

NOK 400

NOK 695

Barracks with cooking facilities and private stay

NOK 872

NOK 102

NOK 774

Extra day (last day of a multi-day travel)

Extra day 6-12 hours

NOK 342

Extra day over 12 hours

NOK 637

NOK 3

Day trips

Duration 6-12 hours

NOK 342

NOK 200

NOK 142

Duration over 12 hours

NOK 637

NOK 400

NOK 237

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/

https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/gjeldende/m-3-merkostnader--kost-og-losji-ved-overnatting-utenfor-hjemmet/M-3.065/M-3.067/#m-3-079-m-3-11-2-12-eksempler-pa-beregning-av-oversku

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