Rate for:

Board and lodging

Free or subsidised board and/or lodging within an employment relationship will generally be taxable and is taxed according to set rates.


Rates for payments in kind, etc. subject to withholding tax.

Free board and lodging Rates per day
Free accommodation - board and lodging NOK 128
Free board - all meals NOK   91
Free board - two meals NOK   71
Free board - one meal NOK   47
Free lodging - one or shared room NOK   37