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.
Table of contents
Per Diem Rates
|
Max. tax-free amounts (source: Skatteetaten) |
State rates for domestic trips (source: Statens personalhåndbok) |
State rates for international trips
See country rates below |
|
| One day trip | |||
| Less than 6 hours | / | / | / |
| 6 – 12 hours | NOK 200 | 2025: NOK 384 2024: NOK 369 |
50% of the country rate |
| More than 12 hours | NOK 400 | 2025: NOK 713 2024: NOK 686 |
100% of the country rate |
| Meal deductions
(meals provided by employer/host/…) |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
| Multiple day trip (business trip longer than 12 hours with accommodation) | |||
| Full day (24 hours) – For employees staying at a bedsit without cooking facilities or guesthouse/portacabin | NOK 400 | 2025: NOK 977 2024: NOK 940 |
100% of the country rate |
| Full day (24 hours) – For employees on business travel/work-related travel who are staying at a bedsit/portacabin with cooking facilities or have stayed overnight in private accommodation | 2025: NOK 105 2024: NOK 102 |
2025: NOK 977 2024: NOK 940 |
100% of the country rate |
| Full day (24 hours) – For employees staying in a hotel | 2025: NOK 678 2024: NOK 658 |
2025: NOK 977 2024: NOK 940 |
100% of the country rate |
| Full day (24 hours) – For long-distance drivers | NOK 400 | 2025: NOK 977 2024: NOK 940 |
100% of the country rate |
| Last day less than 6 hours | / | / | |
| Last day 6 – 12 hours | Allowance for subsistence is given based on the type of accommodation used on the previous overnight stay | 2025: NOK 384 2024: NOK 369 |
50% of the country rate |
| Last day more than 12 hours | Allowance for subsistence is given based on the type of accommodation used on the previous overnight stay | 2025: NOK 713 2024: NOK 686 |
100% of the country rate |
| Meal deductions
(meals provided by employer/host/hotel…) |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
Breakfast: 20% of the applicable rate Lunch: 30% of the applicable rate Dinner: 50% of the applicable rate |
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 435 applies (same for 2023 and 2024). 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 (2025)
| Land | Landkode (ISO) | By/område | Kostsatser gjeldende fra 1.1.2025 | Valuta |
|---|---|---|---|---|
| Europa | ||||
| Albania | ALB | Tirana | 470 | NOK |
| Østerrike | AUT | Utenom Wien | 80 | EUR |
| Østerrike | AUT | Wien | 85 | EUR |
| Belarus | BLR | Minsk | 119 | BYN |
| Belgia | BEL | Brüssel | 98 | EUR |
| Bosnia- Hercegovina | BIH | Sarajevo | 530 | NOK |
| Bulgaria | BGR | Sofia | 104 | BGN |
| Kroatia | HRV | Zagreb | 65 | EUR |
| Kypros | CYP | Nicosia | 72 | EUR |
| Tsjekkia | CZE | Praha | 1919 | CZK |
| Danmark | DNK | København | 963 | DKK |
| Estland | EST | Tallinn | 82 | EUR |
| Finland | FIN | Helsingfors | 105 | EUR |
| Frankrike | FRA | Utenom Paris | 85 | EUR |
| Frankrike | FRA | Paris | 93 | EUR |
| Tyskland | DEU | Berlin | 83 | EUR |
| Tyskland | DEU | Utenom Berlin | 81 | EUR |
| Hellas | GRC | Athen | 82 | EUR |
| Ungarn | HUN | Budapest | 30 275 | HUF |
| Island | ISL | Reykjavik | 18 133 | ISK |
| Irland | IRL | Dublin | 116 | EUR |
| Italia | ITA | Roma | 90 | EUR |
| Kosovo | XXK | Pristina | 36 | EUR |
| Latvia | LVA | Riga | 88 | EUR |
| Litauen | LTU | Vilnius | 77 | EUR |
| Liechtenstein | LIE | Vaduz | 135 | CHF |
| Luxembourg | LUX | Luxembourg | 108 | EUR |
| Nord-Makedonia | MKD | Skopje | 470 | NOK |
| Malta | MLT | Malta | 76 | EUR |
| Moldova | MDA | Chisinau | 610 | NOK |
| Monaco | MCO | Monaco | 109 | EUR |
| Montenegro | MNE | Podgorica | 51 | EUR |
| Nederland | NLD | Amsterdam | 81 | EUR |
| Polen | POL | Warszawa | 294 | PLN |
| Portugal | PRT | Lisboa | 71 | EUR |
| Romania | ROU | Bucuresti | 271 | RON |
| Russland | RUS | Utenom Moskva og St. Petersburg | 470 | NOK |
| Russland | RUS | Moskva | 850 | NOK |
| Russland | RUS | St Petersburg | 600 | NOK |
| Serbia | SRB | Beograd | 690 | NOK |
| Slovakia | SVK | Bratislava | 84 | EUR |
| Slovenia | SVN | Ljubljana | 70 | EUR |
| Spania | ESP | Madrid | 76 | EUR |
| Sverige | SWE | Stockholm | 971 | SEK |
| Sveits | CHE | Utenom Genève og Zurich | 135 | CHF |
| Sveits | CHE | Genève | 135 | CHF |
| Sveits | CHE | Zurich | 138 | CHF |
| Ukraina | UKR | Kiev | 500 | NOK |
| Storbritannia | GBR | London | 88 | GBP |
| Storbritannia | GBR | Utenom London | 77 | GBP |
| Land | Landkode (ISO) | By/område | Nye kostsatser | Valuta |
|---|---|---|---|---|
| Afrika | ||||
| Algerie | DZA | Algiers | 520 | NOK |
| Angola | AGO | Luanda | 740 | NOK |
| Benin | BEN | Cotonou | 770 | NOK |
| Botswana | BWA | Gaborone | 560 | NOK |
| Burundi | BDI | Bujumbura | 570 | NOK |
| Kamerun | CMR | Yaounde | 700 | NOK |
| Kongo-Brazzaville | COG | Brazzaville | 960 | NOK |
| Elfenbenskysten | CIV | Abidjan | 960 | NOK |
| Kongo | COD | Kinshasa | 850 | NOK |
| Egypt | EGY | Kairo | 320 | NOK |
| Eritrea | ERI | Asmara | 670 | NOK |
| Eswatini | SWZ | Mbabane | 430 | NOK |
| Etiopia | ETH | Addis Ababa | 550 | NOK |
| Gabon | GAB | Libreville | 910 | NOK |
| Ghana | GHA | Accra | 550 | NOK |
| Kenya | KEN | Nairobi | 710 | NOK |
| Lesotho | LSO | Maseru | 380 | NOK |
| Madagaskar | MDG | Antananarivo | 370 | NOK |
| Malawi | MWI | Lilongwe | 480 | NOK |
| Mauritius | MUS | Port Louis | 530 | NOK |
| Marokko | MAR | Rabat | 650 | NOK |
| Mosambik | MOZ | Maputo | 600 | NOK |
| Namibia | NAM | Windhoek | 430 | NOK |
| Nigeria | NGA | Abuja | 500 | NOK |
| Seychellene | SYC | Victoria | 1 160 | NOK |
| Sør-Afrika | ZAF | Pretoria | 928 | ZAR |
| Sør-Sudan | SSD | Juba | 830 | NOK |
| Sudan | SDN | Khartoum | 640 | NOK |
| Tanzania | TZA | Dar es Salaam | 530 | NOK |
| Togo | TGO | Lome | 740 | NOK |
| Zambia | ZMB | Lusaka | 480 | NOK |
| Zimbabwe | ZWE | Harare | 740 | NOK |
| Afrika øvrige | 640 | NOK | ||
| Land | Landkode (ISO) | By/område | Nye kostsatser | Valuta |
|---|---|---|---|---|
| Amerika | ||||
| Argentina | ARG | Buenos Aires | 630 | NOK |
| Bahamas | BHS | Nassau | 1 630 | NOK |
| Barbados | BRB | Bridgetown | 1 330 | NOK |
| Bolivia | BOL | La Paz | 590 | NOK |
| Brasil | BRA | Brasilia | 321 | BRL |
| Brasil | BRA | Rio de Janeiro | 352 | BRL |
| Canada | CAN | Ottawa | 159 | CAD |
| Chile | CHL | Santiago | 730 | NOK |
| Colombia | COL | Bogota | 590 | NOK |
| Costa Rica | CRI | San Jose | 920 | NOK |
| Cuba | CUB | Havanna | 640 | NOK |
| El Salvador | SLV | San Salvador | 68 | USD |
| Guatemala | GTM | Guatemala by | 850 | NOK |
| Guyana | GUY | Georgetown | 890 | NOK |
| Honduras | HND | Tegucigalpa | 700 | NOK |
| Jamaica | JAM | Kingston | 690 | NOK |
| Mexico | MEX | Mexico by | 1 480 | MXN |
| Nicaragua | NIC | Managua | 720 | NOK |
| Panama | PAN | Panama by | 90 | USD |
| Paraguay | PRY | Asuncion | 470 | NOK |
| Peru | PER | Lima | 680 | NOK |
| Puerto Rico | PRI | San Juan | 97 | USD |
| Surinam | SUR | Paramaribo | 740 | NOK |
| USA | USA | Manhattan, NY | 136 | USD |
| USA | USA | San Francisco CA | 141 | USD |
| USA | USA | Utenom Manhattan, Washington DC og San Francisco | 119 | USD |
| USA | USA | Washington DC | 133 | USD |
| Uruguay | URY | Montevideo | 810 | NOK |
| Venezuela | VEN | Caracas | 860 | NOK |
| Amerika øvrige | 860 | NOK | ||
| Land | Landkode (ISO) | By/område | Nye kostsatser | Valuta |
|---|---|---|---|---|
| Asia | ||||
| Afghanistan | Kabul | 760 | NOK | |
| Armenia | ARM | Jerevan | 650 | NOK |
| Aserbajdsjan | AZE | Baku | 640 | NOK |
| Bahrain | BHR | Manama | 1 200 | NOK |
| Bangladesh | BGD | Dhaka | 6 582 | BDT |
| Brunei | BRN | Bandar Seri Begawan | 640 | NOK |
| Kambodsja | KHM | Phnom Penh | 74 | USD |
| Kina | CHN | Beijing | 577 | CNY |
| Kina | CHN | Shanghai | 589 | CNY |
| Øst-Timor | TLS | Dili | 65 | USD |
| Georgia | GEO | Tbilisi | 510 | NOK |
| Hongkong | HKG | Hong Kong | 898 | HKD |
| India | IND | New Delhi | 3 966 | INR |
| Indonesia | IDN | Jakarta | 1 007 553 | IDR |
| Iran | IRN | Teheran | 360 | NOK |
| Israel | ISR | Jerusalem | 417 | ILS |
| Japan | JPN | Tokyo | 9 195 | JPY |
| Jemen | Sanaá | 760 | NOK | |
| Jordan | JOR | Amman | 1 110 | NOK |
| Kasakhstan | KAZ | Astana | 580 | NOK |
| Sør-Korea | KOR | Seoul |
|
KRW |
| Kuwait | KWT | Kuwait by | 1 030 | NOK |
| Laos | LAO | Vientiane | 350 | NOK |
| Nord Korea | Pyongyang | 760 | NOK | |
| Malaysia | MYS | Kuala Lumpur | 193 | MYR |
| Maldivene | MDV | Male | 660 | NOK |
| Myanmar | MMR | Yangon | 98 800 | MMK |
| Oman | OMN | Muscat | 1 140 | NOK |
| Pakistan | PAK | Islamabad | 10 230 | PKR |
| Palestina | PSE | 417 | ILS | |
| Filippinene | PHL | Metro-Manila | 3 990 | PHP |
| Qatar | QAT | Doha | 1 080 | NOK |
| Saudi-Arabia | SAU | Riyadh | 1 290 | NOK |
| Singapore | SGP | Singapore | 147 | SGD |
| Sri Lanka | LKA | Colombo | 680 | NOK |
| Taiwan | TWN | Taipei | 2 369 | TWD |
| Thailand | THA | Bangkok | 2 436 | THB |
| Tyrkia | TUR | Ankara | 1 610 | TRY |
| Tyrkia | TUR | Istanbul | 1 740 | TRY |
| De forente arabiske emirater | ARE | Abu Dhabi | 1 220 | NOK |
| Usbekistan | UZB | Tasjkent | 460 | NOK |
| Vietnam | VNM | Hanoi | 1 390 663 | VND |
| Asia øvrige | 760 | NOK | ||
| * | Feil sum rettet 20.12.2024. |
| Land | Landkode (ISO) | By/område | Nye kostsatser | Valuta |
|---|---|---|---|---|
| Australia/Oceania | ||||
| Australia | AUS | Canberra | 152 | AUD |
| New Zealand | NZL | Wellington | 129 | NZD |
| Papua Ny-Guinea | PNG | Port Moresby | 770 | NOK |
| Australia/Oceania øvrige | 890 | NOK | ||
The ministry’s comments:
1 On 22/08/2023, the central parties agreed to remove the rate that applied to Lebanon. The rate for “Other Asia” will apply to travel to the country from and including 22 August 2023 and until further notice.
2 There is only a set rate in local currency where Norges Bank publishes daily exchange rates.
| Uendret fra tidligere: Digitaliserings- og forvaltningsdepartementet (DFD) har administrativt fastsatt satser for følgende områder/land slik: |
| Andorra: som for Spania |
| Azorene: som for Portugal |
| Færøyene: som for Danmark |
| Gibraltar: som for Storbritannia |
| Grønland: som for Danmark |
| Guernsey (inkl. Alderney og Sark): som for Storbritannia |
| Jersey: som for Storbritannia |
| Kanariøyene: som for Spania |
| Madeira: som for Portugal |
| Man (Isle of Man): som for Storbritannia |
| Nord-Irland: som for Storbritannia |
Source: Statens personalhåndbok (9.3.18 Appendix) – changes 2025