Can I Claim Reiseutgifter (Business Travel Expenses) as a Business Expense in Norway?
Business travel is fully deductible. Use of own car for business: NOK 4.90/km (2025 state rate). Domestic per diem without accommodation: NOK 177/day. Air, rail, and other transport at actual cost. Commuting between home and a regular workplace is not deductible.
What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-13 and the State Personnel Regulations (statens personalhåndbok) set the benchmark rates. Employers can reimburse at the state rates tax-free; higher rates are taxable wage income. The kilometersats (mileage rate) is set by the state and is NOK 4.90/km for the first 10,000 km/year, NOK 4.52/km for subsequent km (2025).
When you can claim
- Air, rail, bus, ferry tickets for genuine business travel — at actual documented cost
- Own car for business use: NOK 4.90/km (state rate, no separate fuel/insurance deduction needed)
- Hotel and accommodation on overnight business travel — at actual cost
- Domestic per diem (dagsats): NOK 177/day without accommodation; NOK 98/day with employer-provided accommodation
- International per diem: varies by country (state per diem tables published by Skatteetaten)
- Taxi and local transport at actual cost when reasonably incurred on business trips
When you cannot claim
- Regular commuting between home and a fixed workplace (pendlerreise rules apply separately)
- Travel for personal reasons mixed with business — only the genuinely business portion
- Fines, parking tickets, or traffic violations
- Travel for activities that would be classed as representasjon (client entertainment trips)
Good to know
Pro tip: When using your own car, maintain a biljournal (car logbook) documenting each business trip: date, start/end odometer, destination, business purpose. Skatteetaten requires this for mileage reimbursement above the standard deduction.
Important: Norway has special rules for commuters (pendlere) who live away from home during the week. Pendler deductions (extra costs for food, accommodation at secondary residence) have their own rules and are separate from ordinary business travel.
Stop guessing what you can claim in Norway
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