For a business trip to be considered as a journey involving an overnight stay, the employee must spend more than five hours of the night away from home. In this context, 'night' is considered to be the period between 22:00 and 06:00.
Journeys lasting more than six hours into a new day will entitle the travelling employee to the full daily subsistence allowance according to the same rate as the previous day (full day).
Journeys lasting fewer than six hours into a new day will not entitle the employee to the payment of a subsistence allowance.
If an employee arranges accommodation themselves on domestic business trips (e.g. private accommodation), an undocumented night supplement not subject to payroll withholding tax of NOK 452 per day may be paid.
| State Rate | Tax-free | Taxable | |
| Overnight stay | |||
| Hotel | NOK 977 | NOK 678 | NOK 299 |
| Boarding house, dorm w/o cooking facilities | NOK 977 | NOK 400 | NOK 577 |
| Barracks with cooking facilities and private stay | NOK 977 | NOK 105 | NOK 872 |
| Caravan | NOK 1160 | NOK 76 | NOK 1084 |
| Extra day (last day of a multi-day travel) | |||
| Extra day 6-12 hours | NOK 384 | NOK 384 | |
| Extra day over 12 hours | NOK 713 | NOK 678 | NOK 55 |
| Day trips | |||
| Duration 6-12 hours | NOK 384 | NOK 200 | NOK 184 |
| Duration over 12 hours | NOK 713 | NOK 400 | NOK 313 |
Deductions are calculated from the full per diem amount as follows:
| State rate | Tax-free | Taxable | |
| Meal deductions for overnight travels | |||
| Breakfast | 20% full rate | 20% | 20% |
| Lunch | 30% full rate | 30% | 30% |
| Dinner | 50% full rate | 50% | 50% |
| Meal deductions for extra day/day trip | |||
| Breakfast | 20% actual rate | 20% | 20% |
| Lunch | 30% actual rate | 30% | 30% |
| Dinner | 50% actual rate | 50% | 50% |
| Night allowance | NOK 452 | NOK 452 | |
In the case of travel involving one or more overnight stays, the location where the overnight stay takes place (accommodation type- determines the amount that can be paid as a subsistence allowance not subject to payroll withholding tax.
If several countries are visited during the same day, the country in which the traveler stayed the longest determines the travel allowance rate.
| Meal | Domestic | Foreign |
| Breakfast | 20% | 20% |
| Lunch | 30% | 30% |
| Dinner | 50% | 50% |
If a trip lasts for more than 28 continuous days at the same location outside of Norway, the meal allowances per state rate are reduced to 75% of the original amounts from day 29 onwards.