Per diem rates in Norway: a brief guide (2024)

The phrase “per diem” means “by the day” in Latin. Per diem rates are standard rates paid by employers to their employees to cover the cost of a business trip. This daily allowance rate covers business expenses incurred on the trip, like food, accommodation, transportation, and incidentals. Many governments provide guidelines for per diem rates. 

Norwegian employers may pay employees subsistence allowances, so they can cover expenses while travelling on business. The Kommunal- og distriktsdepartementet (Ministry of Local Government and Regional Development) publishes a list of domestic and international state rates for per diem allowances. These can be consulted in the Norwegian government’s

Personnel Handbook for 2024

. Companies must assess how much, if any, of the per diem reimbursement they offer is taxable. The rules for tax-free allowances are

defined on the Skatteetaten (Norwegian Tax Administration) website

. 

Per diem rates in Norway cover meal allowances and other living expenses incurred during travel. They can be granted to employees on business trips exceeding 15 km and lasting more than six hours. If a journey covers several countries within a day, the traveller receives the per diem rate from the country where they stayed the longest. Accommodation is usually covered according to the hotel bill. This must be documented, with receipts provided. Employers are also responsible for making sure the accommodation meets the necessary requirements for safety, communication and comfort within a reasonable cost, and according to available accommodation options. If this can’t be done and an employer doesn’t provide alternative accommodation, the traveller may receive an overnight supplement of 435 Norwegian krone (NOK). In this case, the employee does not have to submit documentation about the accommodation, and no meal deductions are made for breakfast. This accommodation can’t take place in an employee’s own home, or a dormitory or cabin.   The rates for board are fully covered until the 28th day of travel. For international business trips, and when two consecutive stays at the same assignment last longer than 28 days, the rates for board are reduced by 25%, from and including the 29th day. 

Tax-free per diem amounts can be paid when:The following per diem amounts can be issued tax-free:

If one or more meals are covered by an employer, client, organiser, or host, the employer has to deduct a percentage from the daily rate for board with an overnight stay. Deduction percentages for both domestic and foreign travel are:

The Norwegian government’s full list of per diem rates for foreign countries can be found in the 9.3.18 appendix of the government’s

Personnel Handbook

. A few select countries are below: 

The Norwegian government has the same per diem rates across the country. Other countries may have their own per diem rates for individual Norwegian cities. For example, the US federal government per diem rates for Oslo, Norway are: 

The per diem rates for Norway vary by country. US rates are listed above, while UK rates can be found on

the government website

. The UK government offers per diem rates for several Norwegian cities, listed in Norwegian krone. These are:Bergen, Norway:

It’s good practice to pay for employees’ expenses when they’re travelling on business, and per diem allowances offer a convenient way to do this. It’s important to know about government standards for per diem rates to make sure your company is complying with tax regulations. Per diem rates have many benefits: they can help create more predictable budgets, reduce paperwork, simplify travel for employees, and ensure fairness by standardising reimbursements. Be sure to familiarise yourself with Norwegian government guidelines for per diem rates when planning business travel in Norway. If you’re travelling internationally, consult your own country’s per diem rates for business travel in Oslo, Stavanger, Bergen, Tromso, or elsewhere.