Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Norway → Bergen, Vestland, Norway
These rates use a catch-all rule for all domestic travel within Norway.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | All Domestic, Norway | 1012 NOK per day | State travel agreement (saeravtale, SPH 24.3, section 9a) rate for domestic journeys over 12 hours with an overnight stay; the journey must exceed 15 km and last more than 6 hours. Meal deductions: 20 percent for breakfast, 30 percent for lunch, 50 percent for dinner when meals are covered by others or included in tickets. |
| Meals | All Domestic, Norway | 397 NOK per day | State travel agreement (section 9b) rate for domestic journeys lasting from 6 up to and including 12 hours; the journey must exceed 15 km. For multi-day journeys, hours beyond whole 24-hour periods are paid under this band or the over-12-hour band (section 9d). Meal deductions: 20/30/50 percent for breakfast/lunch/dinner. |
| Meals | All Domestic, Norway | 736 NOK per day | State travel agreement (section 9c) rate for domestic journeys over 12 hours without an overnight stay; the journey must exceed 15 km. Meal deductions: 20/30/50 percent for breakfast/lunch/dinner. |
| Supplement | All Domestic, Norway | 452 NOK per night | Undocumented night supplement (ulegitimert nattillegg, section 10) when the employee arranges private overnight accommodation instead of documented lodging; hotel and similar accommodation is otherwise reimbursed against receipts (unchanged from 2025). |
| Meals | All Domestic, Norway | 200 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance (trekkfri kostgodtgjorelse) for journeys without an overnight stay lasting 6 to 12 hours; the same tax-free cap applies to domestic and international travel. |
| Meals | All Domestic, Norway | 400 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for journeys without an overnight stay lasting over 12 hours; applies to domestic and international travel. |
| Meals | All Domestic, Norway | 693 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for overnight travel when staying at a hotel; applies to domestic and international travel. Reduced 20 percent (to 554 NOK) when breakfast is included; further meal deductions of 20/30/50 percent for covered breakfast/lunch/dinner. |
| Meals | All Domestic, Norway | 554 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for overnight travel at a hotel where breakfast is included (hotel rate of 693 NOK reduced by 20 percent). |
| Meals | All Domestic, Norway | 400 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for overnight stays in lodging without cooking facilities, or at a boarding house (pensjonat) or work barracks (brakke); applies to domestic and international travel. |
| Meals | All Domestic, Norway | 107 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for employees on occupational travel (yrkesreise/tjenestereise) staying in lodging with cooking facilities or privately; does not apply to commuter stays (pendleropphold). |
| Meals | All Domestic, Norway | 400 NOK per day | Skattedirektoratet withholding- and tax-free meal allowance for long-haul truck drivers (langtransportsjaforer) driving in Norway and abroad. |
| Kostgodtgjorelse pa besoksreise (meal allowance on home-visit journeys) | All Domestic, Norway | 115 NOK per journey | Tax-free rate per one-way journey for visits home when the taxpayer has free board at the work location and the visit journey lasts 6 hours or more without an overnight stay. |
| Lodging | All Domestic, Norway | 80 NOK per night | Tax-free lodging allowance for overnight stays in the employee's own work barracks or caravan (egen brakke/campingvogn) during work stays away from home. |
| Supplement | All Domestic, Norway | 452 NOK per night | Tax-free undocumented night supplement (ulegitimert nattillegg) for private lodging on domestic travel, including routine fixed assignments requiring an overnight stay. |
Source URLs:
https://arbeidsgiver.dfo.no/lonn-goder-og-reise/reiser-og-satser/statens-satser-innenlands
This source provides official travel rate information from arbeidsgiver.dfo.no.
https://www.skatteetaten.no/satser/kost-og-losji-satser-for-trekk-og-skattefri-godtgjorelse/?year=2026
This source provides official travel rate information from skatteetaten.no.