Rate for:

Board and lodging - rates for non-taxable expence allowances

For rates applying to the income year 2020 and onwards, see Kost og losji - satser for trekk- og skattefri godtgjørelse

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 462
Hotel without breakfast: NOK 578
Accommodation with cooking facilities (only when on a business-/worktrip): NOK 89
Accommodation without cooking facilities: NOK 161
Staying overnight in your own caravan: NOK 64


Lodging (accommodation)

A fixed rate of NOK 64 per day applies if you spend the night in your own caravan.