Travel expenses in Norway
|VAT||25%, 12 % / 15 %|
|Mileage allowance||NOK 3.50 / km|
|Per Diem||NOK 400 or NOK 200|
Do you have business in Norway? Bezala supports VAT rates, mileage allowances, and travel reimbursements in Norway.
Mileage allowances in Norway for the year 2023
Tax free amounts:
- Car (including electric car): NOK 3.50 / km
- Motorboat: NOK 7.50 / km
- Snowmobile or ATV: NOK 10.00 / km
- Heavy motorcycle (over 125 ccm): NOK 2.95 / km
- Moped, light motorcycle (less than 125 ccm) and other motor vehicles: NOK 2.00 / km
There may also be some additions to the allowances:
- Passenger on board: NOK 1.00 / km per passenger
- Driving in forest or construction roads: NOK 1.00 / km
- Transport of large and heavy materials or equipment (trailer required, etc.): NOK 1.00 / km
Companies can also choose to pay employees government car allowance. This rate is NOK 4.48 / km. In practice, the difference between these two mileage allowance rates is that the employee pays tax on the last NOK 0.98 / km of the government car allowance.
In Bezala there is two ways to handle government car allowance:
1) Mileage allowance can be set to NOK 3.50 / km, and the company must take care of the tax on the NOK 0.98 / km in accounting. (Default method)
2) Mileage allowance cab be set to NOK 4.48 / km, and the company manually reports 0.98 / km to Tax administration.
Per diem in Norway for the year 2023
Per diems for travel without accommodation:
- 6-12 hours: NOK 342
- Over 12 hours: NOK 637
Per diems for travel with accommodation:
- Over 12 hours: NOK 872
The per diem is tax-exempt if the allowance does not exceed the given values. If the reimbursement exceeds the given rates, the excess becomes taxable. The amount of per diem depends on the duration of the trip and where the employee is staying.
An employee may receive per diem from travel that does not require staying overnight if the destination is more than 15 kilometers from the employee’s home and the commute takes at least 6 hours. An employee must spend at least five hours of the night away from home to be eligible for the per diem rates with accommodation. The night on this occasion is between 10 pm, and 06 am. If the travel continues for more than 6 hours the day after the accommodation, the employee is entitled to a full per diem.
Deductions from Per Diems
If an employee is compensated for a meal or meals by the employer, customer, or event organizer, the meal allowances should be deducted from the per diem paid. The deduction is stated in percentages, and the final deduction is rounded to the nearest whole crown.
- Breakfast — 20%
- Lunch — 30%
- Dinner — 50%
Bezala – Europe's most automated expense software
Your team can easily file Receipts, Mileages and Per Diems and you can Approve them with one click. We'll remind your employees of missing credit card receipts and automatically take care of your accounting.
Bezala has an integration to USA based ERP system NetSuite.
In additional, you can create and modify csv files and we will send them directly to an SFTP server or e-mail. Check out our integrations.
Norway Tax Administration: Mileages in Norway