Norway Per diem

In Norway, employers can grant their employees per diem when they are on a business trip. A per diem is a daily allowance covering the reasonable increase in meal expenses and other living expenses incurred by the employee during business travel.

For Norwegian per diem, there are two important sources to consult. Firstly, there are the state per diem rates published by the Ministry of Local Government and District Affairs (Kommunal- og distriktsdepartementet (KDD)). Additionally, the Norwegian Tax Administration (Skatteetaten) publishes maximum tax-free amounts relevant to per diem allowances.

Employers may opt to reimburse employees based on the agreement between employee and employer or based on the state per diem rates. However, they must assess the tax implications, distinguishing between the tax-free and taxable portions of the reimbursed per diem. Ensuring compliance, employers should remit taxes on the taxable component of the per diem reimbursement.

Per Diem Rates

Additional notes regarding the state rates:

• The per diem rates can be granted to employees on business trips exceeding 15km and lasting more than 6 hours.
• Generally, accommodation is covered according to the hotel bill. The employer must ensure that the accommodation meets the requirements for safety, communication and comfort within a reasonable cost frame and available accommodation options on site. If this is not the case and the employer does not provide other accommodation, an overnight supplement of NOK 452 applies in 2026 (2025: NOK 435). This supplement is undocumented, which means the employee does not need to submit proof or documentation about the accommodation. However, accommodation cannot take place in your own home, including dormitories or cabins.
• No meal deductions are made for breakfast when an undocumented night supplement is used.
• For international business trips, the rates for the board are reduced by 25% from and including the 29th day. If two consecutive stays at the same assignment last longer than 28 days, the reduction also applies.
• If the journey is made through several countries within a day, the cost is calculated for the country where the employee stayed the longest.

State rates for international trips - country rates (2026)

Source: Regjeringen.no