{"id":25846,"date":"2026-10-12T10:18:36","date_gmt":"2026-10-12T08:18:36","guid":{"rendered":"https:\/\/www.gsfleet.io\/?post_type=insight&#038;p=25846"},"modified":"2026-10-12T10:55:16","modified_gmt":"2026-10-12T08:55:16","slug":"kjoregodtgjorelse","status":"publish","type":"insight","link":"https:\/\/www.gsfleet.io\/no\/insight\/kjoregodtgjorelse\/","title":{"rendered":"Kj\u00f8regodtgj\u00f8relse 2026 for bedrifter"},"content":{"rendered":"\n<h2 id=\"h-sammendrag\" class=\"wp-block-heading\">SAMMENDRAG<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kj\u00f8regodtgj\u00f8relse 2026<\/strong> er betaling for yrkeskj\u00f8ring med egen bil. Statens sats er kr 5,30 per kilometer, hvorav kr 3,50 er skattefri og kr 1,80 skattlegges som l\u00f8nn. Denne guiden g\u00e5r gjennom alle satsene, forskjellen mellom yrkesreise og arbeidsreise, dokumentasjonskrav og hvordan kj\u00f8rebok er n\u00f8dvendig for at godtgj\u00f8relsen skal godkjennes.<\/p>\n\n\n\n<h2 id=\"h-hva-er-kjoregodtgjorelse\" class=\"wp-block-heading\">Hva er kj\u00f8regodtgj\u00f8relse?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kj\u00f8regodtgj\u00f8relse er samlebegrepet for utbetaling til ansatte som bruker egen bil i yrket. Form\u00e5let er \u00e5 dekke drivstoff, vedlikehold, slitasje og forsikring knyttet til yrkeskj\u00f8ringen. Satsen fastsettes av Skattedirektoratet i satsforskriften og gjelder statsansatte, men brukes ogs\u00e5 av de fleste andre bedrifter i Norge.<\/p>\n\n\n\n<h2 id=\"h-satser-for-kjoregodtgjorelse-2026\" class=\"wp-block-heading\">Satser for kj\u00f8regodtgj\u00f8relse 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Type<\/strong><\/td><td><strong>Statens sats 2026<\/strong><\/td><td><strong>Skattefri del<\/strong><\/td><td><strong>Skattlagt som l\u00f8nn<\/strong><\/td><\/tr><tr><td>Bil (bensin\/diesel\/hybrid)<\/td><td>kr 5,30 per km<\/td><td>kr 3,50 per km<\/td><td>kr 1,80 per km<\/td><\/tr><tr><td>Elbil<\/td><td>kr 5,30 per km<\/td><td>kr 3,50 per km<\/td><td>kr 1,80 per km<\/td><\/tr><tr><td>Passasjertillegg<\/td><td>kr 1 per passasjer per km<\/td><td>kr 1 per passasjer per km<\/td><td>kr 0<\/td><\/tr><tr><td>Skogs- og anleggsvei tillegg<\/td><td>kr 1 per km<\/td><td>kr 1 per km<\/td><td>kr 0<\/td><\/tr><tr><td>Sn\u00f8scooter og ATV (h\u00f8yeste)<\/td><td>kr 10 per km<\/td><td>Etter satsforskriften<\/td><td>Overstigende<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-saerregel-for-varebil-klasse-2-med-elektronisk-kjorebok\" class=\"wp-block-heading\">S\u00e6rregel for varebil klasse 2 med elektronisk kj\u00f8rebok<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For varebil klasse 2 finnes en s\u00e6rregel som gir en fordelsats p\u00e5 <strong>kr 3,40 per kilometer<\/strong> forutsatt at elektronisk kj\u00f8rebok brukes. Regelen gj\u00f8r elektronisk kj\u00f8rebok direkte \u00f8konomisk verdifull for bedrifter med varebil klasse 2-fl\u00e5te.<\/p>\n\n\n\n<h2 id=\"h-yrkesreise-mot-arbeidsreise-hva-utloser-skattefri-godtgjorelse\" class=\"wp-block-heading\">Yrkesreise mot arbeidsreise: hva utl\u00f8ser skattefri godtgj\u00f8relse?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For at kj\u00f8regodtgj\u00f8relsen skal v\u00e6re skattefri kreves at det er <strong>yrkeskj\u00f8ring<\/strong>. Skillet mellom yrkesreise og arbeidsreise er avgj\u00f8rende.<\/p>\n\n\n\n<h3 id=\"h-yrkesreise-skattefri-kjoregodtgjorelse-mulig\" class=\"wp-block-heading\">Yrkesreise (skattefri kj\u00f8regodtgj\u00f8relse mulig)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Reise til kunde, leverand\u00f8r eller m\u00f8te:<\/strong> Regnes som yrkesreise. Form\u00e5let skal fremg\u00e5 av kj\u00f8reboken.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Reise mellom ulike arbeidssteder:<\/strong> Regnes som yrkesreise n\u00e5r begge stedene er del av arbeidet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Fra hjemmet til kunde n\u00e5r hjemmet er tjenestested:<\/strong> Regnes som yrkesreise. Arbeidsgiver vurderer tjenestestedet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Reise til kurs eller konferanse:<\/strong> Regnes som yrkesreise forutsatt at arbeidsgiver har besluttet deltakelse.<\/p>\n\n\n\n<h3 id=\"h-arbeidsreise-ikke-skattefri\" class=\"wp-block-heading\">Arbeidsreise (ikke skattefri)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Pendling fra hjem til fast arbeidssted:<\/strong> Regnes som arbeidsreise (privat). Ikke skattefri godtgj\u00f8relse mulig.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Ekstraturer til kontoret utenfor arbeidstid:<\/strong> Kan regnes som arbeidsreise, avhengig av form\u00e5l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Private \u00e6render:<\/strong> Regnes som privat kj\u00f8ring, ingen godtgj\u00f8relse.<\/p>\n\n\n\n<h2 id=\"h-dokumentasjonskrav-for-kjoregodtgjorelse\" class=\"wp-block-heading\">Dokumentasjonskrav for kj\u00f8regodtgj\u00f8relse<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Skatteetaten krever dokumentasjon for at skattefri kj\u00f8regodtgj\u00f8relse skal godkjennes. Uten dokumentasjon reklassifiseres godtgj\u00f8relsen som l\u00f8nn og skattlegges fullt ut.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.<\/strong> Dato for turen<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.<\/strong> Startpunkt og sluttpunkt<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.<\/strong> Kj\u00f8rt distanse i kilometer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4.<\/strong> Form\u00e5let med turen (kunde, m\u00f8te, \u00e6rend)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5.<\/strong> Hvem som er bes\u00f8kt (bedrift, kontaktperson)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6.<\/strong> Klokkeslett for start og slutt (for kostgodtgj\u00f8relse)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gsfleet.io\/no\/vaare-loesninger\/elektronisk-kjorebok\/\">GSFleet<\/a> logger automatisk hver tur med starttid, distanse og rute via GPS. F\u00f8reren trenger bare \u00e5 klassifisere turen som privat, arbeidsreise eller yrkesreise og legge til form\u00e5l, noe som tar under 30 sekunder per uke.<\/p>\n\n\n\n<h2 id=\"h-beregningseksempel\" class=\"wp-block-heading\">Beregningseksempel<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Beregning av yrkesreise p\u00e5 80 kilometer med egen bil etter statens sats:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Total godtgj\u00f8relse:<\/strong> 80 km \u00d7 kr 5,30 = kr 424<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Skattefri del:<\/strong> 80 km \u00d7 kr 3,50 = kr 280<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Skattlagt som l\u00f8nn:<\/strong> 80 km \u00d7 kr 1,80 = kr 144<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Med passasjer p\u00e5 hele turen:<\/strong> Tillegg 80 km \u00d7 kr 1 = kr 80 (skattefri)<\/p>\n\n\n\n<h2 id=\"h-andre-reisegodtgjorelser-2026\" class=\"wp-block-heading\">Andre reisegodtgj\u00f8relser 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Utover kj\u00f8regodtgj\u00f8relse fastsetter satsforskriften ogs\u00e5 satser for kost og overnatting p\u00e5 yrkesreiser.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Kost yrkesreise 6-12 timer:<\/strong> kr 200 skattefri<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Kost yrkesreise over 12 timer uten overnatting:<\/strong> kr 400 skattefri<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Kost p\u00e5 hotell med overnatting:<\/strong> kr 693 per d\u00f8gn (kr 554 hvis frokost inkludert)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Kost hybel\/pensjonat overnatting:<\/strong> kr 400 per d\u00f8gn<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>Nattillegg:<\/strong> kr 452 per d\u00f8gn<\/p>\n\n\n\n<h3 id=\"h-les-videre\" class=\"wp-block-heading\"><strong>Les videre<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fordyp deg i spesifikke deler av kj\u00f8rebok-omr\u00e5det:<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <a href=\"https:\/\/www.gsfleet.io\/no\/insight\/elektronisk-kjorebok\/\">Elektronisk kj\u00f8rebok for bedrifter<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <a href=\"https:\/\/www.gsfleet.io\/no\/insight\/kjorebok-skatteetaten\/\">Kj\u00f8rebok, Skatteetaten og dokumentasjon<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <a href=\"https:\/\/www.gsfleet.io\/no\/insight\/kjorebok-firmabil\/\">Kj\u00f8rebok for firmabil og varebil klasse 2<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <a href=\"https:\/\/www.gsfleet.io\/no\/insight\/tjenestereise\/\">Tjenestereise og yrkeskj\u00f8ring<\/a><\/p>\n\n\n\n<h2 id=\"h-ofte-stilte-sporsmal-om-kjoregodtgjorelse\" class=\"wp-block-heading\">Ofte stilte sp\u00f8rsm\u00e5l om kj\u00f8regodtgj\u00f8relse<\/h2>\n\n\n\n<h3 id=\"h-er-statens-sats-obligatorisk-for-private-bedrifter\" class=\"wp-block-heading\">Er statens sats obligatorisk for private bedrifter?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nei, private bedrifter kan velge egen sats. Statens sats brukes likevel av de fleste fordi den er godt etablert og enkelt lar bedriften betale skattefri del uten videre skatteberegning.<\/p>\n\n\n\n<h3 id=\"h-hva-skjer-hvis-bedriften-betaler-hoyere-sats-enn-statens\" class=\"wp-block-heading\">Hva skjer hvis bedriften betaler h\u00f8yere sats enn statens?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Overskytende bel\u00f8p regnes som skattepliktig l\u00f8nn og m\u00e5 trekkes forskuddsskatt av. Kj\u00f8reboken m\u00e5 fortsatt dokumentere kj\u00f8rt distanse.<\/p>\n\n\n\n<h3 id=\"h-har-elbiler-samme-kjoregodtgjorelse-som-fossilbiler\" class=\"wp-block-heading\">Har elbiler samme kj\u00f8regodtgj\u00f8relse som fossilbiler?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ja, i 2026 er satsen for elbil den samme som for bil med annet drivstoff: kr 5,30 per kilometer etter statens sats.<\/p>\n\n\n\n<h3 id=\"h-kan-jeg-fa-passasjertillegg-pa-hele-turen\" class=\"wp-block-heading\">Kan jeg f\u00e5 passasjertillegg p\u00e5 hele turen?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ja, kr 1 per passasjer per kilometer dekker hele strekningen passasjeren er med. Passasjeren m\u00e5 v\u00e6re annen arbeidstaker p\u00e5 oppdrag.<\/p>\n\n\n\n<h3 id=\"h-trenger-jeg-kjorebok-for-a-fa-kjoregodtgjorelse\" class=\"wp-block-heading\">Trenger jeg kj\u00f8rebok for \u00e5 f\u00e5 kj\u00f8regodtgj\u00f8relse?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ja, uten dokumentasjon reklassifiseres hele godtgj\u00f8relsen som skattepliktig l\u00f8nn. Kj\u00f8rebok eller reiseregning kreves som grunnlag.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"author":13,"featured_media":25102,"parent":0,"template":"","class_list":["post-25846","insight","type-insight","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Kj\u00f8regodtgj\u00f8relse 2026 for bedrifter<\/title>\n<meta name=\"description\" content=\"Kj\u00f8regodtgj\u00f8relse 2026: statens sats kr 5,30 per km, skattefri del kr 3,50 per km. 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