Deduction rate for subsistence allowance


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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.

Subsistence (subsistence in connection with overtime)  NOK 84

In the case of employees who travel daily between their home and their place of work but who have such long absences that they have to eat an additional meal each day they are away from home, the employer may cover the employee's subsistence expenses without paying withholding tax (overtime subsistence), limited to the Directorate of Taxes’ prepayment deduction rates.

Coverage by the employer assumes that the employee actually purchases food and that they are absent from the home for a continuous period of at least 12 hours. The rate applies to the coverage of subsistence expenses (as agreed in collective agreements or otherwise) and to reimbursement on the basis of documents.

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