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 2016

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 a deduction 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 568  
Hotel without breakfast:

NOK 710 

Accommodation with cooking facilities: NOK 200 
Accommodation without cooking facilities: 

NOK 307 

Staying in your own caravan*  NOK 61  

Lodging (living expenses)

An expence allowance from your empolyer for covering your actual living expenses (rent, fixed expenses for commuter accommodation, etc.). is non-taxable, as long as the reimbursement does not give surplus or covers private expences.

Expense allowances are remuneration intended to cover expenses incurred in the performance of your work, assignments or office, e.g. board, travel and car expenses. Allowances that cover private expenses are normally liable to tax in full, e.g. allowances for travel expenses for travel between the home and a permanent place of work.

*Staying in your own caravan overnight

If you stay overnight in your own caravan, a fixed rate for non-taxable allowance applies: NOK 61 per day

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