The Norwegian state's per-kilometre rates, split into tax-free and taxable parts.
Calculated in your browser
The driving
The rates change on 1 January every year.
Electric cars get the same rate as petrol and diesel cars.
km
Business driving on assignments. Travel to and from your regular workplace isn't business driving.
How to enter the distance
Rate per kilometre
NOK 5.30/km for car (including electric), from the state agreement.
Supplements
All three supplements are NOK 1.00/km and fully tax-free. The kilometres are part of the distance above, not added on top of it. If a field is left empty, the passenger supplement is counted over the whole distance and the others as zero.
Employees you took along on the assignment.
km
Leave empty if they were along the whole way.
km
Requires your employer's approval.
km
Also covers loads inside the car of at least 150 kg or 0.5 cubic metres.
Enter the number of kilometres to see the allowance. The calculation happens in your browser — nothing is sent to a server.
The rates we used
Selected year
2026
State rate
NOK 5.30/km for car (including electric)
Tax-free rate
NOK 3.50/km (Skatteetaten)
Taxable part
NOK 1.80/km is taxed as salary
Supplements
Passenger, forest and construction roads, and trailer: NOK 1.00/km each, all tax-free
State agreement period
1 January 2026 – 31 December 2027 (rates renegotiated annually)
The rates were last updated and checked against the sources on 16 Oct 2026. This is an indicative calculation — if in doubt, the official rates and rules apply.
About the Mileage Allowance Calculator
Mileage allowance (kjøregodtgjørelse — also called kilometergodtgjørelse or bilgodtgjørelse) is what you're reimbursed per kilometre when you use your own car on assignments for your employer in Norway. Two different rates govern the payment, and the difference between them is why many people find a taxable amount on their payslip.
The state rate comes from the state agreement on domestic travel and subsistence expenses (særavtalen), which is renegotiated every year with effect from 1 January. It is NOK 5.30/km for a car in 2026. The tax-free rate comes from Skatteetaten (the Norwegian Tax Administration) and is NOK 3.50/km — that's how much an employer can pay without withholding tax. The difference of NOK 1.80/km counts as excess allowance and is taxed as salary. Private employers aren't bound by the state rate, but very many follow it; the tax-free rate applies whoever pays.
The rates apply to the whole distance, with no break point at 10,000 km, and they also apply to driving abroad. The allowance is only tax-free for business driving: the trip between your home and your regular workplace is commuting, not business driving, and isn't covered by these rates. To be tax-free, the allowance must also be documented with a travel expense claim showing the date, purpose, route and number of kilometres.
How to use the calculator
1
Choose the year and vehicle
The rates change on 1 January, so choose the year the driving actually happened — not the year you write the expense claim. Electric cars have the same rate as petrol and diesel cars.
2
Enter the kilometres
Business driving on assignments only. If the trip starts from your home, the whole journey counts; if it starts and ends at your workplace, count the driving from there and back. Choose Trip by trip to list each journey and download the list for your expense claim.
3
Add the supplements that apply
Passengers, driving on forest and construction roads, and using a trailer each give NOK 1.00/km. The passenger and forest-road supplements require your employer's approval in advance.
4
Read off the taxable part
The table shows how much is tax-free and how much is added to the basis for tax withholding. That's the figure you'll find as excess allowance (overskudd på godtgjørelse) in your employer's a-melding.
Frequently asked questions
What are the state rates for mileage allowance in 2026?
NOK 5.30/km for your own car, including electric cars, under the state agreement on domestic travel and subsistence expenses. The rate applies to the whole distance and also to driving abroad. On top of that there is NOK 1.00/km per passenger, NOK 1.00/km for driving on forest and construction roads and NOK 1.00/km when a trailer is needed. Other vehicles: motorcycle over 125 cc NOK 2.95/km, snowmobile and ATV NOK 10.00/km, motorboat NOK 7.50/km, moped and lighter motorcycle NOK 2.00/km.
How much of the mileage allowance is tax-free?
NOK 3.50/km is tax-free for a car, and that has been unchanged for several years. Since the state rate is NOK 5.30/km in 2026, NOK 1.80/km counts as excess allowance and is taxed as salary. If you drive 1,000 km, NOK 3,500 is tax-free and NOK 1,800.00 is taxable.
Is the mileage allowance for electric cars higher than for ordinary cars?
No, not any more. Up to and including 2018 electric cars had a higher rate, but since 2019 the rate has been the same for all cars. The state agreement § 6 no. 1 expressly says «egen bil, herunder el-bil» (own car, including electric car), and Skatteetaten's rate table has a single row for «bil (inkludert elbil)». An electric bicycle, moped or motorcycle, on the other hand, gives no mileage allowance under the state agreement at all.
Is there a lower rate after 10,000 km?
No. The rate used to be lower for driving over 10,000 km a year, but that break point has been removed. Both the state rate and the tax-free rate now apply to the whole distance, however much you've driven earlier in the year.
Do the rates cover driving to and from work?
No. The trip between your home and your regular workplace is commuting, not business driving, and mileage allowance at these rates doesn't apply to it. For commuting, the relevant scheme is the travel deduction (reisefradrag) in your tax return. Driving between several workplaces during the day, or out to customers and assignments, is business driving.
What must the travel expense claim contain?
For the allowance to be paid tax-free, the expense claim must show who drove, the date of the trip, its purpose, which events or customers it concerned, the route with addresses for the start, the end and any stops along the way, and the number of kilometres. If supplements for forest and construction roads or for passengers are claimed, the distance they apply to must be specified separately, and the supplements require your employer's approval in advance.
Do private employers have to follow the state rate?
No. The state rate applies to state bodies through the state agreement, and many private and municipal employers choose to follow it, but they can agree on a different rate — choose Employer's own rate above to calculate with it. The tax-free rate from Skatteetaten applies regardless. Paid at or below it, the allowance is tax-free. Paid above it, the employer can split the payment into a tax-free part and a part treated as salary; if it doesn't, the whole allowance is taxable.
Are the kilometres I enter stored?
No. Everything is calculated in your browser, and nothing is sent to a server or stored. The rates in the calculator were checked against Skatteetaten and the state agreement on 16 Oct 2026.