If you use a car, moped or motorcycle while working, you can claim deductions per km driven. The deduction is calculated for the number of kilometers you have driven during work. In order to be able to claim deductions, you need to provide a logbook.
To make this as easy as possible, we require that you use an digital log book that documents everything as required by the tax authorities (the starting point for driving, the purpose of the trip, where the driving ends and the mileage according to the odometer).
Our partner, [Autogear] (https://www.autogear.com/no/hvordan-virker-autogear-elektronisk-kjorebok), offer a simple solution for digital logbooks. The reports you retrieve from Autogear will have to be sent to us no later than 5 working days before salary payment. For salary payment on Thursdays, it means that you have to submit this the Friday before. In addition, it is important that the report only contains the period for which you are paid. For more information about deadlines, you can contact us by clicking on the chat icon in the bottom right corner.
Driving expenses are deductions, which means that parts of the payment are simply tax-free.
The driving allowance is a fixed rate determined by the state. For 2021, the following rates apply:
Car - Kr. 3.50 per kilometer
Motorcycle - Kr. 2.95 per kilometer
Moped & motorcycle (up to 125 cc) - NOK 2 per kilometer
For more information about the state's rates, you will find useful information [here!] (Https://www.skatteetaten.no/satser/bilgodtgjorelse-kilometergodtgjorelse/)
If you work for a partner who reports and pays for driving, we use these figures if you do not send us a report.
Below we have used Foodora as an example to show the difference.
Report from Foodora vs. own digital logbook
Foodora sends us the number of kilometers driven, in addition to paying you NOK 5 per kilometer.
For this you do not need to send your own logbook.
The calculation then looks like this if Foodora reports that you drove 100 km:
Kilometers driven - 100
Total payment - 100km x 5kr = 500kr
Payment per km. - 5 kr.
Tax-free rate - 3.5 kr.
Taxable part (everything above 3.5) - 1.5
Tax-free part - 100km x 3.5kr = 350kr
Taxable part - 100km x NOK 1.5 = NOK 150
If you have driven more than what Foodora has reported, you can choose to submit your own logbook.
Note that you do not get paid for kilometers you have driven beyond what Foodora reports, only deductions.
If you report that you have driven 150km, the calculation looks like this:
Kilometers driven - 150 km.
Total payment (The same amount as above applies) - 500 kr.
Payment per km. - 500kr. / 150km = 3.33kr
Tax-free rate - Same as above.
Taxable part - 0 (3.33 is lower than the tax-free rate)
Tax-free part - 51 kr. higher than in the first example.
If we use a tax rate of 34% as an example:
If you do not send us your log book report and we use Foodora's data, you will be paid NOK 449 after tax.
If you report 150 kilometers driven via a digital logbook, you will be paid NOK 500 after tax / tax-free.
The benefit for this example is therefore kr. 51 if your choose to submit your own digital logbook.
Please fill out this form and send us the report here:
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Published on: 01 / 03 / 2021