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.