🇳🇴 Rule packages
Rules and rates for your country
Pick a country and XPNSI loads that rule package: the amounts used for mileage and per diem, and which rules the deterministic engine applies. The interface language stays as it is.
NOK
Skatteetaten
The country follows your language until you pick one. Your choice is remembered and never changes the interface language.
Tariffs
- Mileage rate per kmMileage
- NOK 5.30 / km
- Tax-free rate per kmMileage
- NOK 3.50 / km
- Passenger supplement per kmMileage
- NOK 1.00 / km
- 6 to 12 hoursPer diem, domestic
- NOK 397
- Over 12 hours, no overnightPer diem, domestic
- NOK 736
- Over 12 hours, with overnightPer diem, domestic
- NOK 1012
- BreakfastMeal deductions
- 20 %
- LunchMeal deductions
- 30 %
- DinnerMeal deductions
- 50 %
- HotelAccommodation
- NOK 693
- Boarding houseAccommodation
- NOK 400
- Other accommodationAccommodation
- NOK 107
Rules applied
- Applied
Deduct provided meals
Reduce the per diem when breakfast, lunch or dinner is covered.
- Applied
Pay passenger supplement
Add the passenger rate for colleagues travelling along.
- Applied
Split mileage into tax-free and taxable
Report the amount above the tax-free rate as taxable.
- Applied
Require 6 hours before per diem
Journeys shorter than 6 hours give no per diem.
- Applied
Per diem per overnight stay
Multiply the overnight rate by the number of nights.
Diet overview: meal deductions
Deduction shares: Breakfast 20 % · Lunch 30 % · Dinner 50 %
What breakfast, lunch and dinner deduct from each per diem band when the employer or hotel covers the meal.
| Per diem band | Per diem | Breakfast | Lunch | Dinner | Payable after deductions |
|---|---|---|---|---|---|
| 6 to 12 hours | NOK 397 | −NOK 79 | −NOK 119 | −NOK 199 | NOK 0 |
| Over 12 hours, no overnight | NOK 736 | −NOK 147 | −NOK 221 | −NOK 368 | NOK 0 |
| Over 12 hours, with overnight | NOK 1012 | −NOK 202 | −NOK 304 | −NOK 506 | NOK 0 |
Amounts are per day. Breakfast included in a hotel bill is always treated as a covered meal.
Example: a typical week away
5 working days away from home, 150 km driven each day and 4 hotel nights with breakfast included. Calculated by the same deterministic engine used for real reports.
| Item | Basis | Amount |
|---|---|---|
| Per diem, overnight rate | 4 nights × NOK 1012 | NOK 4048 |
| Breakfast deduction | 4 breakfasts × 20 % of the daily rate | -NOK 810 |
| Mileage, state rate | 750 km × NOK 5.30 / km | NOK 3975 |
| of which tax free | 750 km × NOK 3.50 / km | NOK 2625 |
| of which taxable | State rate above the tax free rate | NOK 1350 |
| Total paid out | Per diem − breakfast deduction + mileage | NOK 7213 |
The mileage allowance is paid at the state rate. Only the part up to the tax free rate is exempt; the excess is reported as taxable pay.
Illustration only. Amounts follow the selected country's rule package and change when the rates do.
Draft reference rates. Verify against Skatteetaten and any applicable collective agreement before commercial use.
Draft reference values. Confirm them for your organization before any report is approved.