2023
Valid from 1.1.2023
Sources:
Allowance: https://lovdata.no/dokument/SPHPM/pm-2022-16
Tax rates: https://lovdata.no/dokument/LTI/forskrift/2022-11-22-2002
Daily allowance
The field names and columns used in the tables refer to the fields on the pages where the configuration is done. See more information here.
Diett med overnatting
The base amount is 872 while the tax free rates differs based on the accommodation used
Hotel
Tax free rate: 634
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 126.8 | 47.6 |
Lunch amount | 190.2 | 71.4 |
Dinner amount | 317 | 119 |
Hybel uten kokemuligheter eller på pensjonat eller brakke
Tax free rate: 177
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 35.4 | 139 |
Lunch amount | 53.1 | 208.5 |
Dinner amount | 88.5 | 347.5 |
Night amount | 435 | 0 |
Hybel med kokemuligheter eller har overnattet privat
Tax free rate: 98
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 19.6 | 154.8 |
Lunch amount | 29.4 | 232.2 |
Dinner amount | 49 | 387 |
Night amount | 435 | 0 |
Langtransportsjåfører ved kjøring i Norge og i utlandet
Tax free rate: 300
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 60 | 114.4 |
Lunch amount | 90 | 171.6 |
Dinner amount | 150 | 286 |
Dagdiett 6 - 12 timer
The base amount is 342 while the tax free rate is 200
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 40 | 28.4 |
Lunch amount | 60 | 42.6 |
Dinner amount | 100 | 71 |
Dagdiett over 12 timer
The base amount is 637 while the tax free rate is 400
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast amount | 80 | 47.4 |
Lunch amount | 120 | 71.1 |
Dinner amount | 200 | 118.5 |
Abroad
Kompensasjonstillegg utland
This is not included in the standard configuration, but can be added manually.
The base amount is 584 and this is not tax free
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Amount for the whole day | 0 | 584 |
Countries
The various countries has various base amounts, but the tax free amount is the same as for the domestic type of accommodation. Here are some examples where accommodation is hotel. Contact support if you need help to get the correct values for the country you need to add.
Sweden
Base amount is 880
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 49.0 |
Lunch | 190.5 | 73.5 |
Dinner | 317.5 | 122.5 |
Canada
Base amount is 970
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 67.0 |
Lunch | 190.5 | 100.5 |
Dinner | 317.5 | 167.5 |
Saudi Arabia
Base amount is 980
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 67.0 |
Lunch | 190.5 | 103.5 |
Dinner | 317.5 | 172.5 |
United Kingdom
Base amount is 800
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 33.0 |
Lunch | 190.5 | 49.5 |
Dinner | 317.5 | 82.5 |
United Kingdom - London
Base amount is 880
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 49.0 |
Lunch | 190.5 | 73.5 |
Dinner | 317.5 | 122.5 |
United States of America
Base amount is 1000
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 73.0 |
Lunch | 190.5 | 109.5 |
Dinner | 317.5 | 182.5 |
United States of America - Manhattan, New York City
Base amount is 1240
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 121.0 |
Lunch | 190.5 | 181.5 |
Dinner | 317.5 | 302.5 |
United States of America - Washington D.C.
Base amount is 1150
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 103.0 |
Lunch | 190.5 | 154.5 |
Dinner | 317.5 | 257.5 |
United States of America - San Francisco
Base amount is 1190
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Breakfast | 127.0 | 111.0 |
Lunch | 190.5 | 166.5 |
Dinner | 317.5 | 277.5 |
Car allowance
Kilometergodtgjørelse
The rate for each km is 4.48 while the tax free rate is 3.50.
A passenger is an extra 1.00, this is tax free.
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 3.50 | 0.98 |
Passenger rate | 1.00 | N/A |
Other options
In addition there are other options that can be used as means of transportation. These needs to be added if there is the need for it.
Kjøring på skogs- og anleggsvei
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 1.00 | 0.00 |
Tilhengertillegg
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 1.00 | 0.00 |
Snøscooter/ATV
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 3.50 | 6.50 |
Motorbåt
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 3.50 | 4.00 |
Tung motorsykkel
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 2.95 | 0.00 |
Moped eller lett motorsykkel (opp til 125 cm3)
| Field name | Compensation type 1 | Compensation type 2 |
|---|---|---|
Rate per kilometer | 2.00 | 0.00 |
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