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  • Yes, my employer covers more than 200 NOK for food expenses

How to register this in the tax return?

When your employer covers for parts of your food expenses, the maximum deduction is 200 NOK per day.

You must multiply the number of nights you spent at a hotel with 200 NOK, subtracted the amount your employer covers. You add the amount to the other food and accommodation expenses you can claim deduction for, and register the total amount in post 3.2.7.

Example:

You spend 200 nights in hotel. Your employer covers your expenses with 300 NOK per day.

  200 days x 200 NOK which is the maximum approved amount = 40 000 NOK
- 200 days x 300 NOK which is what the employer covers = 60 000 NOK
=   - 20 000 NOK.

You have received more than the maximum deduction so you will receive no deduction for food expenses

  Food expenses 0 NOK  
+ Accommodation expenses 79 358 NOK See which deductions you can receive for accommodation
= Total 79 358 NOK  

The total amount, in this case 79 358 NOK, is registered in post 3.2.7 in the tax return.

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Documentation required

You do not need to document expenses when you claim deduction according to the lowest rate, 200 NOK per day.

Actual expenses

If your actual expenses are greater than the rate, you can claim deduction for your actual expenses.

Other deductions you might be entitled to

 

How to register this in the tax return?

When your employer covers for parts of your food expenses, the maximum deduction is 200 NOK per day.

You must multiply the number of nights you spent at a hotel with 200 NOK, subtracted the amount your employer covers. You add the amount to the other food and accommodation expenses you can claim deduction for, and register the total amount in post 3.2.7.

Example:

You spend 200 nights in hotel. Your employer covers your expenses with 300 NOK per day.

  200 days x 200 NOK which is the maximum approved amount = 40 000 NOK
- 200 days x 300 NOK which is what the employer covers = 60 000 NOK
=   - 20 000 NOK

You have received more than the maximum deduction so you will receive no deduction for food expenses

  Food expenses 0 NOK  
+ Accommodation expenses 79 358 NOK See which deductions you can receive for accommodation
= Total 79 358 NOK  

The total amount, in this case 79 358 NOK, can then be registered in post 3.2.7 in the tax return.

Log in and fill in your tax return

How to change to english version of Altinn

 

Required documentation

You do not need to send us the documentation, but you must be able to provide documentation if we ask for it. You must be able to document:

  1. You do not need to document food expenses when you claim a deduction at the lowest rate of 200 NOK per day.
  2. That you live in your home country. This is documented by a confirmation from a public authority of your home address and who lives there.
  3. The home's standard and size, both for homes in Norway and in the home country. This can be documented by, for example, a purchase or rent contract which states the home's standard and size. Size can also be documented by drawings or measurements of the home.

Documentation from a public authority shall apply to the relevant income year, not be older than six months, and be translated into Norwegian or English by a publicly approved translator.

 

Actual expenses

If your actual expenses are greater than the rate, you can claim deduction for your actual expenses.

 

Other deductions you might be entitled to

 

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