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Board and lodging - rates for benefit taxation of free board and/or lodging within an employment relationship

As a general rule, free or subsidised board and/or lodging within an employment relationship is considered a taxable benefit that is also subject to withholding tax. The benefit is taxed according to rates set by the Directorate of Taxes each year.

The rate for free lodging is used when the worker lives in a single room alone or with someone else. The benefit of being housed in accommodation with more than one room, for example in an apartment or a house, falls under the rules on free housing. In principle, the benefit is estimated at market rent.

Only the days that the worker actually receives these benefits can be included. 


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

Free board and lodging Rates per day
Free accommodation - board and lodging NOK 138
Free board - all meals NOK   98
Free board - two meals NOK   76
Free board - one meal NOK   50
Free lodging - one or shared room NOK   40