DriveHubCountry guide · Norway
Do you need a kjørebok for a firmabil in Norway? No duty, but 40 000 km needs one
The short answer
No. Norwegian tax rules put no duty on you or your employer to keep a kjørebok for a firmabil, the company car you also use privately. Skatteetaten's wording is "Arbeidsgiver og arbeidstaker har etter skattereglene ikke noen plikt til å føre kjørebok".
That is not the same as "it never matters". The same guidance adds that "en nøyaktig ført kjørebok vil oftest være en avgjørende dokumentasjon", an accurately kept kjørebok is most often the decisive documentation. The clearest place it decides something is the 40 000 km exception below, and there only an electronic kjørebok counts. To use it, the 40 000 km must be shown by an electronic kjørebok that your employer acquires and administers.
How a firmabil is taxed instead
The benefit of a company car is not worked out from your kilometres. It is a value placed on the car itself. Skatteloven § 5-13 values it at 30 % of the car's list price up to the innslagspunkt, which is 370 300 kr for 2026, and 20 % above that.
There is also no per-kilometre rate for a firmabil. The 3,50 kr/km rate applies to a "bil som ikke skattlegges som yrkesbil", a car not taxed as a yrkesbil, and a company car sits outside that wording. So there is no kilometre amount to claim or to calculate, and a log does not create one.
No duty — but only an electronic kjørebok wins the 40 000 km reduction
The exception is where a kjørebok earns its place. Skatte-ABC B-7-8.2.2 says: "Hvis det kan dokumenteres ved elektronisk kjørebok at yrkeskjøringen overstiger 40 000 km i inntektsåret, skal bilen verdsettes til 75 prosent av bilens listepris som ny".
Read it carefully, because it has three parts.
- The work driving must exceed 40 000 km in the income year.
- The car is then valued at 75 percent of its list price as new. On a 500 000 kr list price, the valuation basis at 75 % is 375 000 kr.
- The proof the sentence names is an electronic kjørebok. A handwritten log does not meet that wording.
What counts as an electronic kjørebok for an employee
Skatte-ABC B-5-4.2 describes the GPS-based electronic kjørebok in two conditions that matter here:
"Denne skal registrere faktisk kjørt distanse, dato og klokkeslett. Kjøreboken skal ikke gi mulighet for å rette eller slette disse opplysningene. … For lønnstaker skal den elektroniske kjøreboken anskaffes og administreres av arbeidsgiver."
First, nobody can edit or delete the distance, the date or the time. The rule covers those three only. The purpose field is written by the driver. Second, for an employee the electronic kjørebok is acquired and administered by the employer.
B-5-4.2 also asks for the addresses where a trip starts and stops, a purpose field where you record whether the trip is private or describe the business purpose, and a note of any deviation such as driftsstans, a period when the car is out of service.
Why a kjørebok you install yourself does not qualify
An app you install yourself is not the employer-administered electronic kjørebok that B-5-4.2 describes, because your employer did not acquire or administer it. That settles it for the 40 000 km proof. The same two conditions are set out in Reiseregning or elektronisk kjørebok in Norway.
If you think you may pass 40 000 km of work driving, talk to your employer about whether their system is an electronic kjørebok in this sense. Nothing you install yourself replaces it.
Where your own record still helps
No log is required for a firmabil, but you may still want to show what was work and what was private. Some questions go better with a dated record than with memory: private use, a trip someone remembers differently, or how close you are to 40 000 km.
A personal record also sits well beside the employer's. You can compare the two, and if they differ you know which trip to ask about.
Two limits. Because there is no duty, there is no prescribed form for a firmabil log you keep yourself. And a record of your own is evidence weighed like any other; it does not win the 40 000 km reduction.
DriveHub for your own record
DriveHub is a personal record on your own phone, and a trip in it can be edited or deleted. With location access set to Always, DriveHub records every drive in the background — and if it ever misses one, it tells you. It files most trips as Business or Personal by your places, past routes and working hours, and asks you about the rest. The question offers Business, Personal and Commute, so the drive between home and your regular workplace can be answered as Commute rather than forced into one of the others. You can export the log as a report.
DriveHub is on the App Store for iPhone. The Norwegian rules are on the Norway page. Setting up automatic tracking takes a few minutes, once.
More for Norway
The drive between home and work is a separate matter, covered in reisefradrag (avstandsfradrag). Employer allowances for your own car, passengers and the reiseregning are in Reiseregning or elektronisk kjørebok in Norway. Self-employed with your own car: 3,50 kr/km and the kjørebok.
This page states what Skatteloven § 5-13 and Skatte-ABC B-5-4.2 and B-7-8.2.2 and Skatteetaten's company-car guidance say, and cites them so you can check. It is not tax advice. It can't account for your circumstances. Where money is involved, ask your regnskapsfører — and bring your log.
Do it in DriveHub
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The full rule for Norway, with the instruments it comes from: mileage log requirements in Norway.