The Norwegian Tax Administration Aug. 24 announced new rates of tax-free/deductible subsistence allowances, effective Sept. 1. Amounts exceeding the tax-free amount are a tax deductible expense allowance. The announcement includes increases in: 1) the tax-free food allowance when staying in a dormitory without cooking facilities, or boarding house or barracks, to 250 Norwegian kroner (US$23.41) from 177 Kroner (US$16.57); and 2) the tax-free subsistence allowance for accommodation of long-haul drivers, domestic and abroad, to 350 Kroner (US$32.78) from 300 Kroner (US$28.10). [Norway, Tax Administration, 08/24/23]
Reference: View Announcement. View Index.
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