Reference Budget for Consumer Expenditures

Download the 2026 update in PDF and Excel (nva.sikt.no).

Only Excel available in English for the moment. 

The reference budget presents ordinary consumer expenditure for different types of households. This is based on baskets of goods and services that are considered necessary for an acceptable standard of living. The budget can be adapted to households of different sizes as well as to different age and gender compositions. It covers both current expenses such as food, clothing, toiletries etc. and expenses related to less frequent purchases, such as furniture and electrical appliances.

A reasonable standard of living

The reference budget presents the costs of maintaining a reasonable standard of living for the household of interest. A reasonable, or acceptable, standard of living assumes a consumption level that is generally accepted in Norwegian society. The level is intended to reflect the population’s perception of what a typical person or family should be able to consume if all adult household members participate in the workforce. It should neither reflect a luxury level nor be restricted to only cover basic needs. The consumption level allows for fulfilment of the public health and nutritional requirements and for satisfactory participation in the most common leisure activities.

The budget is an example

The reference budget is based on a detailed list of goods and services and their costs. It exemplifies what researchers within the various consumption areas consider to be a reasonable level of consumption. This means that the budget does not reflect a statistical average. The goods that form the basis for the calculations are of normal, sound quality, with the emphasis on durability, accessible design and functionality. If relevant, safety aspects have also been taken into account. Furthermore, it is worth noting that the budget does not cover all expenses a person or a family might have, such as housing, holiday travel, gifts and health services other than an annual visit to the general practitioner and the dentist.

The budget is a long-term budget

The reference budget is a supplementary budget for households that already have an acceptable standard of living. It is referred to as a long-term budget because it assumes that money is set aside monthly for more infrequent purchases of expensive and durable consumer goods. When the refrigerator, stove or washing machine breaks down, money should be available to repair it or to buy a new one without affecting the consumption pattern.

This is how the economies of scale are calculated

The basis for the budget calculations is that the total amounts presented for the various household types are sufficient to meet the needs of individuals and families. Economies of scale—where several household members share the same item—are incorporated into household-specific expenses. Individual-specific expenses are primarily costs for goods and services that meet individual needs.

However, the consumption area ‘Food and beverages’ is more sensitive to household composition than other individual-specific areas; therefore, an economies-of-scale adjustment of 12 per cent is applied to this category for couples with more than two children.

The reference budget is updated annually, but how the various consumption areas are updated varies. Some consumption areas are updated with new prices every year, while others are updated by adjusting the cost calculations according to the development in the consumer price index (CPI) published by Statistics Norway. We aim to comprehensively update and revise the knowledge basis for the cost calculations within each consumption area every five years.

In the 2026 reference budget, we have revised the individual-specific basket ‘food and beverages’ and the household-specific basket ‘furniture’ in their entirety. The aim of the update is to review and adjust the selection of items with respect to expected lifespan, quantities, and how products are sourced. For furniture, this involves identifying the needs that furniture should meet in a well-functioning home, the expected lifespan of the products, and how they are obtained. For ‘food and beverages’, we have designed a meal plan that supports a healthy, varied diet in line with dietary guidelines for children and adults of all ages, while allowing for individual preferences.

We have also updated the prices used for the budget items ‘other everyday household items´, ‘travel costs’, ‘car costs’, ‘nursery’, and ‘the Activity School (AKS) / School-Based After-School Programme (SFO)’. The cost estimates for the remaining consumption areas have been adjusted in line with changes in the consumer price index.

Individual-specific consumption areas include goods and services that are related to individual consumption needs, where the needs and expenses vary according to the age and gender of the household member.

Household-specific consumption areas include goods and services that can be used by more than one individual, such as furniture, kitchen appliances, telephones and newspapers. This is why the costs are relatively high for single-person households, but increase only marginally with an increasing number of household members.

The reference budget should mainly cover

• everyday current expenses as well as less frequent expenditures
• an acceptable level of consumption that should provide opportunities to participate in ordinary social activities
• expenses associated with normal household functions.

The cost calculations are made under several assumptions, such as that the reference persons are in good health, that they take care of their belongings, and that they shop economically. Furthermore, it is assumed that goods are mainly purchased new, at regular price. 

For the consumption areas "kindergarten," "after-school," and "commute," we use example prices from Oslo. Therefore, these costs should be adjusted to fit the needs of households based on place of residence.

The reference budget does not include expenses for

• housing, electricity and other housing-related expenses (such as maintenance)
• tobacco and alcohol
• health services (other than a yearly consultation with the GP and dentist, respectively)
• leisure pursuits that require costly equipment
• holiday travel
• ‘clubbing’, night life.

This budget item covers the total daily requirement for food and drink for all age and sex groups. As a starting point for the calculations, the reference budget assumes that adults (18+) have sedentary jobs and undertake regular physical activity in their leisure time. The calculations are based on a menu that ensures a varied, good‑quality diet in line with public health dietary guidelines. The budget allows for some sweets and snacks but largely avoids foods and drinks high in saturated fat and sugar.

The dishes included in the reference budget are largely based on unprocessed ingredients, however for convenience a few ready‑made products are also included. The budget provides easy‑to‑prepare dinner dishes over a four‑week cycle, featuring fish, meat, chicken and vegetarian options. We have sought to choose foods and drinks that many people recognize and commonly consume. The menus include a varied selection of spreads and sandwich fillings, lunch and light meals, fruit, vegetables and nuts to support a varied diet in line with the dietary guidelines, as well as a small amount of snacks, sweets and other sweet products for treats at weekends.

In the budget item, infants under six months either breastfed or receive infant formula, while infants aged six to eleven months receive, in addition to infant formula, some specialised products (commercially prepared baby cereals, baby meals and fruit purée). For infants aged 0–5 months who are exclusively breastfed, the cost of infant formula in ‘food and drink’ can be disregarded.

For toddlers aged 1–3 years we have incorporated a combination of dinner and other foods eaten by the rest of the household, along with specialized products (instant baby porridge and baby meals). Hence this group has an adapted menu. The menus for children under three do not include products with artificial sweeteners or added sugar.

The reference budget is designed to cover the entire year's needs and takes seasonal variations into account. This includes clothing, shoes, and accessories suitable for various occasions, ranging from practical and comfortable everyday wear to formal attire for celebrations and formal events, as well as clothing and footwear for common sports and leisure activities. The selection of clothing and shoes is intended to enable participation in social, cultural, and physical activities in a manner that feels normal and inclusive within Norwegian society.

Consideration is given to ensuring that children and adolescents have clothing and shoes that accommodate expected growth, with an emphasis on sufficient variety to meet social needs and practical requirements, such as extra outfits for kindergarten and school. The budget does not assume the inheritance between siblings, nor extensive personal efforts such as sewing, knitting, or similar activities. The products included in the budget are reasonably priced and of good, reasonable quality.

This budget item covers personal care expenses, such as soap, dental care products, a limited selection of cosmetics, hairdressing services, shaving supplies, nappies, and similar items. The budget also includes an annual dental examination and a consultation with a general practitioner.

This budget item covers a wide range of products and services across the categories of leisure equipment, toys, safety equipment, recreational activities, media, communications, and entertainment. The budget enables participation in both organised and informal leisure activities and allows children to attend social events such as birthday parties and to organise a simple birthday celebration at home. The budget does not assume that items are passed down between siblings.

This budget item includes expenses for public transport. We use the costs for a 30-day ticket within Oslo municipality (one zone). This is just an example, and the rate may vary between different regions/municipalities. Hence, this budget item should be adapted to needs of the household.

This budget item consists of household items such as toilet paper, freezer bags, kitchen foil etc., washing- and cleaning supplies, pharmaceuticals (non-prescription products), office supplies, sewing items and electrical products (lightbulbs, batteries.) In other words, non-food groceries that are consumed over time. 

This budget item includes tableware, kitchen utensils, white goods and other electrical appliances, household textiles, tools, as well as cleaning equipment. A small number Christmas decorations are also included in this budget item.

This budget item includes furniture and furnishings in all rooms, such as the hallway, living room, kitchen and bedrooms. Fixed or built-in furniture and fixtures are excluded. The budget category is adjusted according to the number of people in the household. 

This budget item includes expenses for internet, TV, channel package, video streaming services, speaker, radio, gaming console, newspaper and magazine subscriptions, home insurance, etc. It also encompasses expenses for leisure equipment associated with the household, such as tents, camping stoves, maps, compasses, etc.

This budget item covers operating expenses, including fuel, insurance and annual taxes. We assume a small car with an annual mileage of 10,000 km (gasoline or electric) for households with 1–4 people, and a slightly larger car with an annual mileage of 15,000 km (gasoline or electric) for households with 5–7 people. The calculations are based on new cars. Depreciation or loan costs are not included. Estimates are based on guidelines from the Norwegian Road Federation for 2024 and adjusted according to the development of the CPI. Road toll expenses are included. The budget assumes that public transport is used to and from the workplace. From 2020, the budget item also includes costs related to the use of electric cars.

This budget item distinguishes between basic equipment and supplementary equipment. Basic equipment includes products that a baby needs from birth, e.g. bed linen, a baby cot, pram, baby carrier, feeding bottle etc. The supplementary equipment includes equipment that is often acquired during the baby’s first year, e.g. high chair, children’s cutlery, pram, baby carrier and baby proofing equipment for the home.

NB: The expenses for the basic equipment are calculated per month for 6 months prior to the expected birth. The expenses for the supplementary equipment are calculated per month for the entire first year of the child’s life. 

SIFO's reference budget uses the kindergarten rates of the Oslo municipality, without food supplements, as an example of the cost of having a child in kindergarten. These rates largely correspond to the national maximum limit for parental fees in kindergartens. Each municipality may offer lower parental fees and more extensive moderation schemes than those stipulated in national regulations. Hence, this budget item serves as an example and should be adapted to suit the household´s needs.

The costs for each child depend on how many children each family has in kindergarten. The calculations in the reference budget calculator account for sibling discounts and two national schemes for reducing parental pay. The first scheme ensures that no one pays more than six per cent of the household income for a kindergarten place. The second scheme states that children who are two years old or older and live in low-income households are entitled to free core hours in kindergarten.

NB: Remember that food costs are additional to the ordinary kindergarten costs. In the Oslo municipality, this amount is NOK 320 per month in 2026. However, there are significant variations in food costs between different kindergartens across the country. Also, remember that calculations for food and beverages assume that all meals are eaten at home. This means that food costs for children in kindergarten, fully or partially, are included in the amount for food and beverages in the individual-specific expenses.

Read about food costs in kindergartens (udir.no). 

The Activity School (AKS) in Oslo is used as an example of afterschool costs for children. However, these costs vary between different municipalities. The Oslo municipality goes beyond the national moderation schemes and has offered free part-time placement (12 hours per week) to all pupils since August 1, 2023. In addition to the national scheme stating that an AKS/SFO placement should cost a maximum of six percent of the household income, the Oslo municipality has its own income rates. The reference budget calculator is adjusted so that the most favourable fee of the two schemes is calculated. These costs serve as an example, and this budget item should be adapted to reflect the household´s needs.

NB: From the 2026/2027 school year, Oslo Municipality will offer a free part-time place (12 hours per week) in the Activity School (AKS) for Years 1–3 at all primary schools. For Year 4, the scheme will change to an income-based model, under which a free place is offered only to households with a combined income below NOK 1,500,000.