Board and lodging - rates for non-taxable expence allowances

Rate

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The rates for additional expenses for food (board) depend on your type of accommodation.

The rate applies for the income year 2017

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.

If you stay away from home overnight because of work, you may be entitled to an allowance for your extra expenses for food (subsistence) and accommodation (lodging) etc.

Food (Board)

The rates for additional expenses for food (board) depend on your type of accommodation.

Type of lodging

Rate per day

Hotel with breakfast: NOK 586  
Hotel without breakfast:

NOK 733

Accommodation with cooking facilities: NOK 205 
Accommodation without cooking facilities: 

NOK 315 

Staying overnight in your own caravan: NOK 61  

 

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Maks 255 tegn. Kun tall og bokstaver.