Rate for:

Board and lodging - deduction rates

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.

As a commuter, you can only deduct extra expenses for board (food and drink) and lodging (cost for housing) when the commuter residence does not have cooking facilities, and for up to 24 months from the time you were first granted a deduction for these expenses.

The new rule took effect in 2020. The time limit of 24 months was calculated first from 1 January 2018. As a result, the right of deduction expires after 1 January 2020.

If you move to a new municipality for both your workplace and your commuter residence, the deduction can be claimed for a new 24-month period.

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 471
Hotel without breakfast: NOK 589
Accommodation with cooking facilities (only when on business-/worktrips): NOK 91
Accommodation without cooking facilities: NOK 164


Lodging (accommodation)

Type of lodging Rate per day
Spend the night in your own caravan NOK 65 per day