What your records have to contain to survive a check by Skatteetaten, and the rate DriveHub applies.
kr3.50 per km
In force 2026-01-01 — 2026-12-31.
The mileage legitimation is § 5-6-12 ellevte ledd skattebetalingsforskriften. The two overlap enough to look interchangeable and are not. The kjørebok expectations sit separately in Skatteetaten's guidance.
Skatteetaten's Skatte-ABC B-5-4.1 (2025/26): the kjørebok must "fortløpende og daglig registrere bruken av bilen i yrket" — continuously and daily — and "angi utgangspunktet for dagens kjøring, hvilket firma, byggeplass eller lignende som er besøkt, hvor kjøringen avsluttes og kjørelengden ifølge kilometertelleren": the day's starting point, the firm or site visited, where the driving ends, and the distance by the car's counter. "Bilens kilometerstand må minst hver måned avleses fra kilometertelleren og anføres i boken" — the counter read at least monthly. "Skattyter bestemmer selv om han vil føre den private bruken." The purpose must be konkret og etterprøvbart — Skatteetaten's own example is «Kundebesøk hos Olsen Bygg AS, Drammen», i.e. who was visited is part of the purpose, not optional colour.
Electronic and GPS-based logbooks are fully accepted and are treated as better evidence than a handwritten one.
Five years after the end of the accounting year — bokføringsloven § 13 annet ledd, the kjørebok and the reiseregning being dokumentasjon av bokførte opplysninger under § 13 første ledd nr. 3, which sits in the five-year group. Skatteetaten may order longer during a control (skatteforvaltningsloven § 11-3). Skatteetaten's own kjørebok ruling still says ten years and it is wrong. The prinsipputtalelse Bruk av arbeidsgivers bil – krav til dokumentasjon (12.12.2010) is what establishes the kjørebok's classification and reads "Dvs. at den skal oppbevares i 10 år etter regnskapsårets slutt" — the classification holds, the number is pre-2014. Skatteetaten's own announcement dates the change: "Endringen i bokføringsloven som reduserer oppbevaringstiden for primærdokumentasjon til fem år trer i kraft 1. februar 2014." Anyone quoting that page verbatim doubles the period. A wage earner has no bokføringsplikt and so no period of their own; their floor is the five-year change window (skatteforvaltningsloven § 12-6). Failure is skjønnsfastsetting (§ 12-2) plus tilleggsskatt.
The trekkfrie part of the allowance (3,50 of the 5,30 NOK/km) becomes taxable.
The requirements above are quoted from Norway's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.