Advance rates for 2025
The Directorate of Taxes has set the rates to be used for advance tax and tax assessment for 2025.
Cost saving
If an employee has free board during a commuter stay or has board covered against receipts, the deductible and taxable cost saving is valued at NOK 105 per day.
Allowance for board and lodging on business trips or work stays involving an overnight stay
When an allowance for board on business/work trips involving an overnight stay, or a work stay away from home, is paid at up to:
· NOK 678 per day for taxpayers who have stayed in a hotel etc., and the taxpayer also pays for breakfast themselves, or
· NOK 400 per day for taxpayers who have stayed in a bedsit without cooking facilities, or in a boarding house or barracks
An allowance for board on a business/work trip involving an overnight stay can be paid at NOK 105 per day without this resulting in a deductible and taxable surplus, when the taxpayer has stayed in a bedsit with cooking facilities or has stayed overnight privately.
A night allowance paid in accordance with the provisions of the state travel regulations (special agreement or collective agreement) for business/work trips, of up to NOK 435 per day and in accordance with the documentation requirements in Section 5-6-12, third paragraph, of the Tax Payment Regulations, except for information on the name and address of the accommodation or landlord, is not considered to have resulted in a deductible and taxable surplus.
Trips without an overnight stay
An allowance to cover additional board costs on business/work trips of at least 15 km from the point of departure, without an overnight stay, paid at up to
· NOK 200 for trips of 6 hours up to and including 12 hours
· NOK 400 for trips over 12 hours
is not considered to result in a deductible and taxable surplus
Car allowance (mileage allowance)
Rate per kilometre – regardless of distance driven, NOK 3.50 per km.
Passenger supplement NOK 1.00 per km.
Driving on forest and construction roads NOK 1.00 per km.
Trailer NOK 1.00 per km.
When using a motorboat for work-related driving, a deduction- and tax-free rate of NOK 7.50 per km can be used. When using a snowmobile or ATV, a rate of NOK 10.00 per km can be used. When using a heavy motorcycle (over 125cc), a rate of NOK 2.95 per km can be used. When using a moped or light motorcycle (up to 125cc) and other motorised means of transport, a rate of NOK 2.00 per km can be used.
Car rates – benefit from private use of a company car
The benefit from private use of a company car is set at 30% of the car’s list price as new up to NOK 362,300, and 20% of the excess list price.
Car rates – company car where the benefit is not proportional to the list price
If the conditions are met in that the standard benefit based on list price becomes too high, and the company car scheme lasts the entire year, the discretionary benefit shall be set at NOK 65,000 when calculating the advance tax deduction and at the tax assessment.
Car rates – company car falling outside the standard rules
For private use of a company car falling outside the standard rules, the benefit for commuting of up to 4,000 km and other private driving is calculated at a rate of NOK 3.40 per km.
For commuting exceeding 4,000 km, the benefit is calculated at a rate of NOK 1.50 per km.
Class 2 vans and trucks with a total weight under 7,501 kg
Rules for valuing the deductible and taxable benefit for a class 2 van and a truck with a total weight under 7,501 kg follow from Regulation No. 1158 of 19 November 1999 supplementing and implementing Section 5-13-1, fourth paragraph, of the Tax Act, and Section 5-8-11 of the Tax Payment Regulations. Calculation of the deductible and taxable benefit of private use is carried out either using the standard method (with a basic deduction) or according to a per-kilometre rate (individual valuation). The basic deduction in the list price for a car covered by the first sentence is 50 percent of the calculation basis under Section 5-13 of the Tax Act. The basic deduction cannot exceed NOK 150,000. The first paragraph, second sentence, on the threshold for bracket 2 applies correspondingly. When the conditions for individual determination of the benefit from private use are met, cf. the Ministry of Finance’s regulation to Section 5-13-1, fourth paragraph, fourth sentence, of the Tax Act, the benefit is set at NOK 3.40 per kilometre.
Free board and lodging
The deductible and taxable benefit from wholly or partly free board and lodging is set according to the following rates:
· Free accommodation (board and lodging) NOK 148 per day
· Free board (all meals) NOK 105 per day
· Free board (two meals) NOK 81 per day
· Free board (one meal) NOK 54 per day
· Free lodging (own or shared room) NOK 43 per day.
Only the number of days on which the employee actually receives such benefits shall be counted.
Board for long-haul drivers driving in Norway and abroad
An allowance to cover additional board costs for long-haul drivers for driving in Norway and abroad, paid at up to NOK 400 per day, is not considered to result in a deductible and taxable surplus. The rate includes incidental expenses.
Board on a visiting trip for a taxpayer who has free board at the place of work
An allowance of up to NOK 113 each way to cover additional board costs, where the visiting trip between the place of work stay and home does not involve an overnight stay but lasts 6 hours or more, is not considered to result in a deductible or taxable surplus.
Allowance for lodging when staying in one’s own barrack/caravan
An allowance of up to NOK 78 per day for taxpayers who, during a work stay away from home, live in their own barrack/caravan that is not regarded as a business asset, is not considered to result in a deductible or taxable surplus.
Limitation of representation costs
· The deduction for costs of outdoor catering, as mentioned in the Directorate of Taxes’ Regulation No. 1160 of 22 November 1999 to Section 6-21-2, first paragraph, fourth sentence, of the Tax Act, cannot exceed NOK 579 per person per occasion.
· The deduction for costs of a gift item bearing a company logo and/or company name linked to the item, as mentioned in Section 6-21-5, first paragraph, of the Regulation, cannot exceed NOK 317 per item.
· The deduction for courtesies towards business contacts, under the first sentence of Section 6-21-6 of the Regulation, cannot exceed NOK 317 per occasion.
Expense allowance for childminders
An expense allowance to cover additional costs for food, extra costs for cleaning, heating etc. for a person who looks after other people’s children in their own home, including someone running a family day-care as a business in their own home, is not regarded as business income when the allowance amounts to 50 percent of the payment for childminding, but no more than NOK 1,413 per month per child.
Tool allowance for construction workers
An allowance to construction workers of up to NOK 3,315 per year for hand tools is not considered to result in a deductible or taxable surplus when the construction worker keeps tools for their work. If the allowance exceeds the rate, the excess payment will constitute a deductible and taxable surplus unless full documentation of costs is provided.
Tool allowance for forestry workers
An allowance to forestry workers of up to NOK 38 per hour to cover costs of keeping a chainsaw and other equipment (depreciation, maintenance and operating costs) for their work is not considered to result in a deductible or taxable surplus. If the allowance exceeds the rate, the excess payment will constitute a deductible and taxable surplus unless full documentation of costs is provided.
Home office allowance
An allowance of up to NOK 2,192 per year to cover additional costs related to the part of the property used in the owner’s business activity is not considered to result in a deductible or taxable surplus if the owner uses at least half of the property as their own home, calculated according to rental value. If the allowance exceeds the rate, the excess payment will constitute a deductible and taxable surplus unless full documentation of costs is provided for the part of the property used in the business activity.
