Car allowance (distance-based allowance)


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Employers can pay a distance-based allowance to their employees for work-related travel by private car. You need to pay tax on a small part of this allowance. 

The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2017

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.

Rate per kilometre up to and including 10,000 km NOK 4.05
Rate per kilometre in excess of 10,000 km NOK 3.45

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