Employees travelling for business in Norway with a private vehicle may be entitled to a tax-free milage allowance, the rates of which are as follows:
Vehicle |
Tax-free rate |
Car (including electric car) |
NOK 3,50 (tax: NOK 1,50) |
Motor boat |
NOK 7,50 |
Snowmobile and ATV |
NOK 10,00 |
Heavy motorcycle (up to 125 ccm) |
NOK 2,95 |
Moped or light motorcycle (up to 125 ccm) and other motorised means of transport |
NOK 2,00 |
Additional rate
NOK 1,00 per km:
-
Per passenger
-
For driving on forest and construction roads
-
For bringing equipment and materials (equipment that because of its weight and/or condition would not be suitable for transport in the trunk or on a roof rack, for example when using a trailer).
Source: https://lovdata.no/dokument/SPHPM/pm-2024-22