Board and lodging
Free or subsidised board and/or lodging within an employment relationship will generally be taxable and is taxed according to set rates.
Rates for payments in kind, etc. subject to withholding tax.
|Free board and lodging||Rates per day|
|Free accommodation - board and lodging||NOK 124|
|Free board - all meals||NOK 88|
|Free board - two meals||NOK 69|
|Free board - one meal||NOK 45|
|Free lodging - one or shared room||NOK 36|