Updated: April 2026
Planning a business trip to (or within) Norway soon? If you’re an accountant or finance manager, you’ll need to understand the standards and guidelines surrounding per diem rates. This is a key part of business travel expense management.
Per diem rates vary by country and for different kinds of trips. We’ve put together this guide to help you get up to speed on everything you need to know about per diem rates in Norway.
What are per diem rates?
The phrase “per diem” means “by the day” in Latin. Per diem rates are standard rates paid by employers to their employees to cover the cost of a business trip. This daily allowance rate covers business expenses incurred on the trip, like food, accommodation, transportation, and incidentals. Many governments provide guidelines for per diem rates.
How are per diem rates calculated in Norway?
Norwegian employers may pay employees subsistence allowances, so they can cover expenses while travelling on business. The Kommunal- og distriktsdepartementet (Ministry of Local Government and Regional Development) publishes a list of domestic and international state rates for per diem allowances. These can be consulted in the Norwegian government’s.
Companies must assess how much, if any, of the per diem reimbursement they offer is taxable. The rules for tax-free allowances are defined on the Skatteetaten (Norwegian Tax Administration) website.
What is covered in the per diem rates?
Per diem rates in Norway cover meal allowances and other living expenses incurred during travel. They can be granted to employees on business trips exceeding 15 km and lasting more than six hours.
If a journey covers several countries within a day, the traveller receives the per diem rate from the country where they stayed the longest.
Accommodation is usually covered according to the hotel bill. This must be documented, with receipts provided. Employers are also responsible for making sure the accommodation meets the necessary requirements for safety, communication and comfort within a reasonable cost, and according to available accommodation options.
If this can’t be done and an employer doesn’t provide alternative accommodation, the traveller may receive an overnight supplement of 449 Norwegian krone (NOK). In this case, the employee does not have to submit documentation about the accommodation, and no meal deductions are made for breakfast. This accommodation can’t take place in an employee’s own home, or a dormitory or cabin.
The rates for board are fully covered until the 28th day of travel. For international business trips, and when two consecutive stays at the same assignment last longer than 28 days, the rates for board are reduced by 25%, from and including the 29th day.
State per diem amounts in Norway for 2026
Tax-free per diem amounts in Norway for 2026
Tax-free per diem amounts can be paid when:
They’re issued in accordance with government regulations or a collective agreement
The traveller must incur additional expenses on food as a result of business travel. This means the expenses must not be part of the usual work situation, and the traveller must not be travelling as part of their regular job (as with e.g. tradespeople or sales representatives)
The traveller submits a travel expense claim with:
Their name, address, and signature
The date and time of departure and return for each business trip
The purpose of the journey
Events participated in
The following per diem amounts can be issued tax-free:
Meal deductions for per diems in Norway
If one or more meals are covered by an employer, client, organiser, or host, the employer has to deduct a percentage from the daily rate for board with an overnight stay. Deduction percentages for both domestic and foreign travel are:
Norwegian government per diem rates for international travel
The Norwegian government’s full list of per diem rates for foreign countries can be found in the 9.3.18 appendix of the government’s Personnel Handbook. A few select countries are below:
Are per diem rates the same in different Norwegian cities?
The Norwegian government has the same per diem rates across the country. Other countries may have their own per diem rates for individual Norwegian cities. For example, the US federal government per diem rates for Oslo, Norway are:
And the rates for other Norwegian cities are:
Stavanger:
Tromso:
For cities other than Stavanger and Tromso, use the same per diem rates as Oslo.
UK per diem rates for international business travel in Norway
The per diem rates for Norway vary by country. US rates are listed above, while UK rates can be found on the government website. The UK government offers per diem rates for several Norwegian cities, listed in Norwegian krone. These are:
Bergen, Norway:
Oslo, Norway:
Stavanger, Norway:
Why it’s crucial to know about per diem rates in Norway
It’s good practice to pay for employees’ expenses when they’re travelling on business, and per diem allowances offer a convenient way to do this. It’s important to know about government standards for per diem rates to make sure your company is complying with tax regulations.
Per diem rates have many benefits: they can help create more predictable budgets, reduce paperwork, simplify travel for employees, and ensure fairness by standardising reimbursements.
Be sure to familiarise yourself with Norwegian government guidelines for per diem rates when planning business travel in Norway. If you’re travelling internationally, consult your own country’s per diem rates for business travel in Oslo, Stavanger, Bergen, Tromso, or elsewhere.
Written by
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Growth Marketing Director
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