Registration of allowance and meal deductions

Norwegian companies

1. Which day/24-hour period should the meal deduction be recorded on?

The meal deduction must be made in the period in which the meal was actually eaten, not necessarily on the day of departure.

2. What is the difference between the state rates (the special agreement) and the non-taxable rates?

The state’s special agreement (the travel allowance regulations) governs how much the employee is paid. The non-taxable rates set by the Norwegian Tax Directorate govern how much can be paid out without deduction of tax. There is a difference between the rates in the State Travel Allowance Regulations and the Tax Directorate’s advance rates for non-taxable allowances. The difference between the amount paid out and the non-taxable rate is taxable salary. Example for a hotel night in 2026: NOK 1,012 (the state rate) - NOK 693 (the tax-free rate) = NOK 319 subject to tax.

3. Which rate applies on the final day (the commenced 24-hour period)?

The non-taxable rate for the commenced period follows the last overnight stay, not the day subsistence rate. The non-taxable rate for travel lasting 6 hours or more into the following 24-hour period is the same rate as for the last full subsistence period. So if the employee has stayed overnight at a hotel, the hotel rate (NOK 693 tax-free in 2026) also applies on the final day, not the day subsistence rate of NOK 400. The rate for the next period will be the same as for the last type of accommodation.

4. How many hours must I have into the commenced period in order to receive allowance?

A period runs as 24 hours from the start of the journey. For the commenced period, you count the hours into the new period: 6-12 hours gives the day rate, more than 12 hours gives the full 24-hour rate, and for travel lasting less than six hours into a new period, no allowance is paid. Example based on the state rates: travel from Monday at 08:00 to Tuesday at 16:00 is 1 period + 8 hours and gives the 24-hour rate + the day rate for 6-12 hours.

5. Should the meal deduction on the final day be calculated from the hotel rate or the day subsistence rate?

From the same rate that applies to the period, i.e. the accommodation rate (see point 3). Since the final day “inherits” the hotel rate, a breakfast deduction on that day must also be calculated from the hotel rate.