Example
For a 100 km work trip reimbursed at NOK 5.30 per km, the base reimbursement is NOK 530. With no eligible supplements, NOK 350 is within the standard tax-free rate and NOK 180 is above it. The employer and tax authority determine actual treatment.
How the estimate works
For private-car work travel, the Norwegian government’s 2026 rate is NOK 5.30/km. The standard tax-free rate is NOK 3.50/km. Certain documented passenger, forest/construction-road and special-equipment additions may raise the tax-free cap by NOK 1/km per qualifying addition. Enter the actual reimbursement for each trip; the tool does not assume your employer pays the government rate.
Common questions
Which trips should I include?
Include qualifying journeys for work purposes in a private vehicle. Do not include the ordinary trip between home and your permanent workplace; that follows separate rules.
Is the NOK 5.30 rate tax-free?
No. For 2026 the standard tax-free car rate is NOK 3.50/km. The difference above the eligible tax-free cap is generally taxable, subject to the actual agreement, evidence and payroll treatment.
Which supplements can raise the tax-free cap?
The official rates list qualifying passengers, travel on forest or construction roads, and transporting special equipment or materials. Include only additions that apply and can be documented.
Can I use this for another country?
The built-in rates and tax treatment are Norway-specific for 2026. If you work under another country’s payroll rules, do not use this Norwegian estimate.
Scope and limits
Norwegian payroll and tax rules only · income year 2026 · checked 17 October 2026. Private car only. This is not a payroll decision or legal/tax advice. It does not cover other vehicle classes, overnight travel and per diem, tolls, ferry, parking, employer-specific agreements, every documentation condition, or exceptions. The optional tax estimate uses a rate you enter and is not a personal tax calculation. Confirm each claim with your employer and Skatteetaten.