Allowance rates for subsistence allowance not subject to withholding tax

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In the case of travel involving one or more overnight stays, it is the place where the person concerned actually stays overnight (type of accommodation) that determines what you can be paid in subsistence allowance not subject to withholding tax. Subsistence allowance not subject to withholding tax is what can be paid without prepayment deductions being made.

The rate applies for the income year 2015

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

In order for the allowance to be paid without being subject to withholding tax, the allowance must be within the applicable rates and the specific identification requirements laid down in the Tax Payment Regulations must be met.

For overnight stays at a guesthouse or bedsit/Portacabin or in private accommodation, the Directorate of Taxes has established special rates.

The Directorate of Taxes' allowance rates for subsistence allowance not subject to withholding tax Rates
For employees who stay at a guesthouse or in a bedsit/Portacabin without cooking facilities (and who would have been entitled to a deduction for additional expenses for subsistence) NOK 307 
For employees who stay at a guesthouse or in a bedsit/Portacabin with cooking facilities (and who would have been entitled to a deduction for additional expenses for subsistence) 

NOK 200

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