Rate for:
Business entertainment costs – threshold amount for the deduction
Business entertainment costs are generally not deductible, but certain expenses may be deducted.
From and including the 2023 income year, the rates are set before the income year in consideration of the bookkeeping throughout the year.
The threshold amounts for the maximum deductions for business entertainment costs, meaning expenses related to eating out, promotional products and gifts to business relations, have up to and including the 2022 income year been set at the end of the income year.
|
Type of deduction |
Rate |
|
|
Deductions for expenses related to eating out |
NOK 562 |
Per instance |
|
Deductions for expenses related to gift items with the company logo/company name |
NOK 308 |
Per item |
|
Deductions for gifts to business relations |
NOK 308 |
Per instance |