An employer in Norway can reimburse employees for using a personal vehicle for business journeys.
For Norwegian mileage rates, there are two important sources to consult. Firstly, there are the state mileage rates published by the Ministry of Local Government and District Affairs (Kommunal- og distriktsdepartementet (KDD)). Additionally, the Norwegian Tax Administration (Skatteetaten) publishes maximum tax-free amounts relevant to mileage rates.
Employers may opt to reimburse employees based on the agreement between employee and employer or based on the state per diem rates. However, they must assess the tax implications, distinguishing between the tax-free and taxable portions of the reimbursed mileage allowance. Ensuring compliance, employers should remit taxes on the taxable component of the mileage allowance reimbursement.
Mileage Rates in Norway
| Vehicle |
Max. tax-free amounts (source: Skatteetaten) |
State mileage rates (source: Statens personalhåndbok) |
| Car (including electric car) | NOK 3.50 per km | 2024: NOK 4.90 per km 2023: NOK 4.48 per km |
| Motor boat | NOK 7.50 per km | NOK 7.50 per km |
| Snowmobile and ATV | NOK 10.00 per km | NOK 10.00 per km |
| Heavy motorcycle (up to 125 ccm) | NOK 2.95 per km | NOK 2.95 per km |
| Moped or light motorcycle (up to 125 ccm) and other motorised means of transport | NOK 2.00 per km | NOK 2.00 per km |
| For passenger | + NOK 1.00 per km per passenger | + NOK 1.00 per km per passenger |
| For driving on forest and construction roads | + NOK 1.00 per km | + NOK 1.00 per km |
| 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) | + NOK 1.00 per km | + NOK 1.00 per km |