Rate for:
Car - rate for tax-free allowance (distance-based allowance)
Employers can pay a distance-based allowance to their employees for work-related travel by private car. Some portions of this allowance may be taxable.
The distance-based allowance not subject to withholding tax can be paid without withholding tax being deducted. The rate for the distance-based allowance not subject to withholding tax is equal to the amount you can receive for the tax-free distance-based allowance.
The option of claiming a deduction for using a private car for work-related travel correspond to the employer’s option of providing tax-free coverage. However, the deduction will be included in the minimum standard deduction. This means that you may claim a deduction according to the rates below if your total work-related expenses are higher than the minimum standard deduction. If the expenses do not exceed the minimum standard deduction, you’ll only be granted the minimum standard deduction.
Skattefri kilometergodtgjørelse ved bruk av privat bil er i 2019
3,50 kroner per kilometer - uansett kjørelengde*.
Skattefri sats gjelder også ved bruk av elbil og for arbeidstakere med arbeidssted Tromsø. Satsen gjelder også for reiser utenlands.
Satsene for skattefrie tillegg for passasjér, bruk av tilhenger osv og skattefrie satser for andre transportmidler enn bil følger særavtalen.
* "Statens sats for kjøregodtgjørelse" som du finner i Statens reiseregulativ er 4,03 kroner per kilometer. Differansen mellom de to satsene betyr i praksis at du skatter av de siste 53 ørene du får betalt per kilometer.