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3.1ÌýÌýÌýÌý Tax/social security-free remuneration

Various payments made by employers to employees employed in Norway are not subject to income tax and/or social security contributions. Where applicable, rates for can be looked up by year at Skatteetaten: Rates. The most common examples are outlined below.

Business travel using employee's own car

A distance-based travel allowance can be paid free of withholding. This is in contrast to the relief for commuting costs, which is a deduction that reduces taxable income (2.1.1).

Employer's can provide a tax-free distance-based allowance of NOK 3.50 per km in 2024 to employees using their own car for business travel. This rate also applies to electric cars. A supplement of NOK 1 per km can be paid for:

1. Ìý

   •ÌýÌýÌýÌý driving on forest and construction roads

2. Ìý

   •ÌýÌýÌýÌý transporting equipment, or

3. Ìý

   •ÌýÌýÌýÌý carrying a passenger (the supplement applies per passenger)

Any excess mileage rate paid by the employer is taxable

Note that the Norwegian government sets scale rates for certain allowances paid to civil servants, which many private companies