Norway Per Diem Calculator (kostgodtgjørelse)
Find the correct tax-free per diem rate for your business trip in Norway — choose the trip type and see the maximum tax-free meal allowance for the number of travel days.
How to use the per diem calculator
- Choose the trip type: day trip 6–12 hours, day trip over 12 hours, or travel with an overnight stay.
- Enter the number of travel days.
- The calculator shows the rate per day and the total tax-free meal allowance.
Tax-free rates for meals on business travel
Day trip over 12 hours (no overnight stay): 400 kr
Travel with overnight stay: 693 kr
A per diem, or meal allowance, is money an employer can pay employees to cover extra food costs on business travel. Up to the maximum tax-free rates, the allowance can be paid out without tax being withheld.
Frequently asked questions
What's the difference between "tax-free" and "withholding-free" per diem?
"Withholding-free" means the employer doesn't need to withhold advance tax from the amount when paying it out, up to the set maximum rate. Per diem beyond this rate should be treated as ordinary taxable salary, with advance tax withholding.
Do the per diem rates change every year?
Yes, the Norwegian Tax Administration sets new maximum tax-free rates annually, often in connection with the national budget. Always check current rates at skatteetaten.no for the year you're traveling.
Does the same rate apply no matter where in the world I travel?
No. The rates in this calculator apply to domestic travel within Norway. For international travel, separate rates apply per country, also set by the Norwegian Tax Administration.