Rate for:

Board and lodging - deduction rates

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


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

Lodging (accommodation)

You are entitled to deductions for your actual accomodation expenses (rent, fixed costs for your commuter home etc). A fixed rate of 61 kroner per day applies if you spend the night in your own caravan.

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