Planning a business trip to (or within) Norway soon? If you’re an accountant or finance manager, you’ll need to understand the standards and guidelines surrounding per diem rates. This is a key part of business travel expense management.

Per diem rates vary by country and for different kinds of trips. We’ve put together this guide to help you get up to speed on everything you need to know about per diem rates in Norway. 

What are per diem rates?

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. 

How are per diem rates calculated in Norway?

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. 

What is covered in the per diem rates?

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. 

Need help setting up a business travel budget? Check out our useful guide.

State per diem amounts in Norway for 2024

Domestic travel

International travel

One-day trip, less than 6 hours

-

-

One-day trip, 6-12 hours

NOK 369 (€31.39)

50% of the country’s listed rate

One-day trip, more than 12 hours

NOK 686 (€58.35)

100% of the country’s listed rate

Multi-day trip, full day (24 hours) — staying at a bedsit without cooking facilities, guesthouse, or portacabin

NOK 940 (€79.96)

100% of the country’s listed rate

Multi-day trip, full day (24 hours) — staying at a bedsit/portacabin with cooking facilities, or in private accommodation

NOK 940 (€79.96)

100% of the country’s listed rate

Multi-day trip, full day (24 hours) — staying at a hotel

NOK 940 (€79.96)

100% of the country’s listed rate

Multi-day trip, full day (24 hours) — long-distance drivers

NOK 940 (€79.96)

100% of the country’s listed rate

Last day, less than 6 hours

-

-

Last day, 6-12 hours

NOK 369 (€31.39)

50% of the country’s listed rate

Last day, more than 12 hours

NOK 686 (€58.35)

100% of the country’s listed rate

Tax-free per diem amounts in Norway for 2024

Tax-free per diem amounts can be paid when:

• They’re issued in accordance with government regulations or a collective agreement
• The traveller must incur additional expenses on food as a result of business travel. This means the expenses must not be part of the usual work situation, and the traveller must not be travelling as part of their regular job (as with e.g. tradespeople or sales representatives)
• The traveller submits a travel expense claim with:
  • Their name, address, and signature
  • The date and time of departure and return for each business trip
  • The purpose of the journey
  • Events participated in

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

Maximum tax-free amount

One-day trip, less than 6 hours

-

One-day trip, 6-12 hours

NOK 200 (€17.01)

One-day trip, more than 12 hours

NOK 400 (€34.02)

Multi-day trip, full day (24 hours) — staying at a bedsit without cooking facilities, guesthouse, or portacabin

NOK 400 (€34.02)

Multi-day trip, full day (24 hours) — staying at a bedsit/portacabin with cooking facilities, or in private accommodation

NOK 102 (€8.68)

Multi-day trip, full day (24 hours) — staying at a hotel

NOK 658 (€55.97)

Multi-day trip, full day (24 hours) — long-distance drivers

NOK 400 (€34.02)

Last day, less than 6 hours

-

Last day, 6-12 hours

Based on the type of accommodation used on the last overnight stay

Last day, more than 12 hours

Based on the type of accommodation used on the last overnight stay

Meal deductions for per diems in Norway

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:

Breakfast

20%

Lunch

30%

Dinner

50%

Is complex business travel admin getting you down? Have a look at our free business travel report template for 2024.

Norwegian government per diem rates for international travel

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: 

Country

City

Per diem amount

Currency

Australia

Canberra

147

AUD

Australia

Other

930

NOK

Austria

Vienna (and other cities)

79

EUR

Canada

Ottawa

159

CAD

Finland

Helsinki

102

EUR

Germany

Berlin

83

EUR

Germany

Other cities

79

EUR

Singapore

Singapore

!$§

SGD

Sweden

Stockholm

)$!

SEK

Switzerland

Geneva

136

CHF

Switzerland

Zurich

129

CHF

Switzerland

Other cities

131

CHF

Albania

Tirana

450

NOK

Bosnia

Sarajevo

540

NOK

Bulgaria

Sofia

98

BGN

Denmark

Copenhagen

952

DKK

France

Paris

93

EUR

France

Other cities

83

EUR

Ireland

Dublin

104

EUR

Israel

Jerusalem

417

ILS

Italy

Rome

90

EUR

South Korea

Seoul

890

NOK

North Korea

Pyongyang

790

NOK

Latvia

Riga

74

EUR

Malaysia

Kuala Lumpur

193

MYR

Moldova

Chisinau

570

NOK

Montenegro

Podgorica

50

EUR

Netherlands

Amsterdam

82

EUR

Serbia

Belgrade

630

NOK

Slovenia

Ljubljana

66

EUR

South Africa

Pretoria

840

ZAR

Spain

Madrid

74

EUR

USA

Manhattan, NY

137

USD

USA

San Francisco, CA

133

USD

USA

Washington, DC

129

USD

USA

Other

113

USD

Are per diem rates the same in different Norwegian cities?

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: 

Maximum lodging rate

M & IE rate

Maximum per diem rate

$215

$136

$351

And the rates for other Norwegian cities are:

Stavanger:

Maximum lodging rate

M & IE rate

Maximum per diem rate

$367

$149

$516

Tromso:

Maximum lodging rate

M & IE rate

Maximum per diem rate

$321

$127

$448

For cities other than Stavanger and Tromso, use the same per diem rates as Oslo.

UK per diem rates for international business travel in Norway

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:

Over 5 hours

NOK 422 (£30.85)

Over 10 hours

NOK 1,134.50 (£82.94)

24 hours

NOK 1,176 (£85.98) plus room rate

Room rate

NOK 1,388.50 (£101.51)

Breakfast

NOK 0 (included in room rate)

Lunch

NOK 381.50 (£27.89)

Dinner

NOK 672 (£49.13)

Other

NOK 0

Drinks

NOK 81 (£5.92)

Hotel to office

NOK 41.50 (£3.03)

Total residual

NOK 1,176 (£85.98)

Oslo, Norway:

Over 5 hours

NOK 326 (£23.83)

Over 10 hours

NOK 806.50 (£58.96)

24 hours

NOK 848 (£62.00) plus room rate

Room rate

NOK 1,192.50 (£87.18)

Breakfast

NOK 0 (included in room rate)

Lunch

NOK 296.50 (£21.68)

Dinner

NOK 451 (£32.97)

Other

NOK 0

Drinks

NOK 59 (£4.31)

Hotel to office

NOK 41.50 (£3.03)

Total residual

NOK 848 (£62.00)

Stavanger, Norway:

Over 5 hours

NOK 380.50 (£27.82)

Over 10 hours

NOK 1,043.50 (£76.29)

24 hours

NOK 1,085 (£79.32) plus room rate

Room rate

NOK 1,301.50 (£95.15)

Breakfast

NOK 0 (included in room rate)

Lunch

NOK 353 (£25.81)

Dinner

NOK 636 (£46.50)

Other

NOK 0

Drinks

NOK 54.50 (£3.98)

Hotel to office

NOK 41.50 (£3.03)

Total residual

NOK 1,085 (£79.32)

Need help with your travel management? Check out our list of the five best corporate travel companies in Norway.

Why it’s crucial to know about per diem rates in 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.