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If you are using the Travel Allowance and / or Mileage Service, please check the status of the Rate Update here (Regulatory Change Manager (cloud.sap)
Dear administrator,
please find below info about Statutory changes for Norway:
Tax free Travel Allowance rates, last update effective January 01 2026:
Last update: November 07 2025
In case using Travel Allowance Services: the latest update deployed December 09 2025
Summary of changes:
| Rate description |
2026 |
2025 |
2024 |
| Meal allowance for accommodation in a hotel |
NOK 693 |
NOK 678 |
NOK 658 |
| Food allowance for overnight stays in boarding houses, barracks, etc. |
NOK 400 |
NOK 400 |
NOK 400 |
| Meal allowance for private accommodation or Dormitory with cooking facilities |
NOK 107 |
NOK 105 |
NOK 102 |
| Meal allowance for journeys without accommodation, from 6 hours to 12 hours |
NOK 200 |
NOK 200 |
NOK 200 |
| Meal allowance for journeys without accommodation, over 12 hours |
NOK 400 |
NOK 400 |
NOK 400 |
| Overnight |
NOK 452 |
NOK 452 |
NOK 435 |
More details in local language can be found on:
Forskrift om satser mv. til bruk for forskudd og skattefastsetting for 2026 - - Lovdata
previous years sources:
Forskrift om satser mv. til bruk for forskudd og skattefastsetting for 2025 - Lovdata
Forskrift om satser mv. til bruk for forskudd og skattefastsetting for 2024 - Lovdata
Forskrift fastsatt av Skattedirektoratet om satser mv. til bruk for forskudd og skattefastsetting fo...
Forskrift fastsatt av Skattedirektoratet om satser mv. til bruk for forskudd og skattefastsetting fo...
State (taxable) Travel Allowance rates, last update effective January 01 2026:
Last update: December 19 2025
In case using Travel Allowance Services: the latest update deployed December 23 2025
Domestic:
Summary of changes:
|
Rate description
|
2026
|
2025
|
2024
|
|
Meal allowance for accommodation in a hotel
|
1012 NOK
|
977 NOK
|
940 NOK
|
|
Food allowance for overnight stays in boarding houses, barracks, etc.
|
1012 NOK
|
977 NOK
|
940 NOK
|
|
Meal allowance for private accommodation or Dormitory with cooking facilities
|
1012 NOK
|
977 NOK
|
940 NOK
|
|
Meal allowance for journeys without accommodation, from 6 hours to 12 hours
|
397 NOK
|
384 NOK
|
369 NOK
|
|
Meal allowance for journeys without accommodation, over 12 hours
|
736 NOK
|
713 NOK
|
686 NOK
|
|
Overnight
|
452 NOK
|
452 NOK
|
435 NOK
|
More details in local language can be found on:
PM-2025-12: Ny særavtale om dekning av utgifter til reise og kost innenlands - Lovdata
* law includes info about taxable Personal Car mileage rates, not supported in Mileage service
International:
PM-2025-18: Ny særavtale om dekning av utgifter til reise og kost utenfor Norge - Lovdata
previous years sources:
PM-2024-22: Ny særavtale om dekning av utgifter til reise og kost innenlands - Lovdata
PM-2024-23: Ny særavtale om dekning av utgifter til reise og kost utenfor Norge - Lovdata
PM-2023-16: Særavtale om dekning av utgifter til reise og kost innenlands - nye satser fra 1. januar...
PM-2023-19: Særavtale om dekning av utgifter til reise og kost utenfor Norge - nye satser fra 1. jan...
PM-2022-16: Oppdatering av særavtaler i staten - Lovdata
Personal Car mileage rates (tax-free), last update effective January 01 2022:
|
|
Car criteria |
Rate |
Passenger
|
|
|
Car |
NOK 3.50 |
NOK 1.00
|
| 18 Jun 2018 |
Car + Towing Trailer |
NOK 4.50 |
|
| 18 Jun 2018 |
Car + Forest or Construction Site Road |
NOK 4.50 |
|
| 18 Jun 2018 |
Motorcycle - Up to 125cc |
NOK 2.00 |
|
| 18 Jun 2018 |
Motorcycle - Over 125cc |
NOK 2.95 |
|
| 18 Jun 2018 |
Moped - Up to 125cc |
NOK 2.00 |
|
| 18 Jun 2018 |
Motorboat |
NOK 7.50 |
|
| 01 Jan 2022 |
Snowmobile |
NOK 10.00 |
|
| 01 Jan 2022 |
Quad Bike |
NOK 10.00 |
|
More details in local language can be found on:
Forskrift om satser mv. til bruk for forskudd og skattefastsetting for 2026 - - Lovdata
Note: Please disregard these updates/changes if they do not apply to your SAP Concur configuration. If these updates/changes apply to your configuration, you wish to add/remove any of your organization email contacts or if you have questions, please, raise a Support case for MRA Team (Steps here)
