3.2.7 Extra expenses for food (subsistence) and accommodation (lodging) in connection with work-related stays away from the home

Item 3.2.7 Applies to the tax year 2016

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If you stay away from home overnight because of work, you may be entitled to a deduction for your extra expenses for food (subsistence) and accommodation (lodging) etc.

Does this item concern me?

Commuters

If you stay away from home overnight because of your work, you may be a commuter and entitled to a deduction for your extra expenses. You can check whether you are considered a commuter using the Commuter Wizard. Using this wizard, you will also be able to find out what expenses you can claim a deduction for.

You may also be entitled to a deduction for travel between your home and your commuter accommodation; see item 3.2.9.

If your commuter accommodation is located at a distance from your place of work, you may also be entitled to a deduction for travel between your commuter accommodation and your workplace; see item 3.2.8.

Expenses for a work-related stay away from your home without actually staying overnight, must be entered under item 3.2.1 or item 3.2.2.

Expenses for food in connection with travel between commuter accommodation and home (home visits)

You can claim a deduction for additional expenses (food) for home visits when the journey does not involve an overnight stay, but lasts for six hours or more.
It also applies when you have free board at your place of work.

Seafarers

This item also applies to seafarers who have been onboard a vessel where the employer has covered petty expenses.

How do I enter this in the tax return?

If you are a seafarer who has been onboard a vessel, this item will normally be pre-completed with an amount based on the number of days that the employer has reported in the annual statement of earnings, allowance and tax which you receive in January. It is important that you check that this is correct. If the amount is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement is correct.

Rates and key figures

Food (Board)

The rates for additional expenses for food (board) depend on your type of accommodation.

  • Hotel with breakfast: NOK 568 per day.
  • Hotel without breakfast: NOK 710 per day.
  • Accommodation with cooking facilities: NOK 200 per day.
  • Accommodation without cooking facilities: NOK 307 per day

Subsidised board, kitchen staff, canteen or mess

If your employer subsidises your food through you only having to pay a modest contribution towards the cost, you may be entitled to a deduction for the proportion you pay, but with a reduction for cost savings (NOK 87).

If you have access to kitchen staff, canteen or a mess where you can purchase breakfast, lunch or evening meals, you will be entitled to a deduction at the rate of NOK 200 per day regardless of your type of accommodation. This applies for example to defence employees who have access to a canteen or mess.

Employer covers all or some of the expenses

If your employer covers your extra expenses according to a set rate, you will not be entitled to a deduction.
If your employer pays your extra expenses for food (board) and accommodation (lodging) in an amount which is less than the above rates, you will be entitled to a deduction for the difference between the rate and the amount you actually received..

Example: You are a commuter and your employer pays NOK 150 per day on which you have been at the workplace. Your deduction per day will then be NOK 50 (200-150).

Lodging (living expenses)

You are entitled to a deduction for your actual living expenses (rent, fixed expenses for commuter accommodation, etc.). If you stay overnight in your own caravan, a fixed rate applies: NOK 58 per day

Cost savings

If you receive free board, you will be taxed for the cost saving at the rate of NOK 87 per day.

How do I enter this in my tax return?

The sum of the deductions for extra expenses for board and lodging is entered under item 3.2.7. See how to enter the deduction.

You will only receive a deduction for the expenses that you yourself cover. If your employer covers all or a proportion of the expenses, you must deduct this amount.

Example:

You stay 200 nights at a hotel with breakfast.

200 days x NOK 568 (rate for hotel with breakfast) = NOK 113,600 in board

You have also paid NOK 79,358 for overnight accommodation at the hotel.

Board NOK 113,600
+ Accommodation  NOK   79,358
= Total  NOK 192,958

You enter NOK 192,958 under item 3.2.7 in your tax return.

You can use the Commuter Wizard to see what you can claim deductions for and what rates apply to your situation.

Log in and fill in the item.

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Other

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

The documentation you must be able to present depends on what you are claiming a deduction for, but documentation will generally be required for all expenses for which you are claiming a deduction.

Expenses for lodging which exceed NOK 10,000 per year are only deductible when they have been paid via a bank or through deduction from your salary. You must be able to document this through a bank statement or payslip if we ask to see it.

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

The documentation you must be able to present depends on what you are claiming a deduction for, but documentation will generally be required for all expenses for which you are claiming a deduction.

Expenses for lodging which exceed NOK 10,000 per year are only deductible when they have been paid via a bank or through deduction from your salary. You must be able to document this through a bank statement or payslip if we ask to see it.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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