3.2.8 Deduction for travel between the home and permanent workplace (travel to/from work)

Item 3.2.8 Applies to the tax year 2016

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You can claim a deduction for expenses for travel between your home and your permanent place of work which exceed NOK 22,000 and up to NOK 70,500. You will be entitled to this deduction irrespective of your actual expenses and the means of transport you use. The deduction is calculated on the basis of travel distance. The total may be pre-completed based on the information from last year's tax return.

Does this item concern me?

As a general rule, you must have a full-time job with a return journey of at least 64 kilometres between your permanent place of work and your home in order to be entitled to the deduction for travel. The travel route is calculated as the number of kilometres via the shortest route regardless of the route you actually take, the means of transport you use or whether you travel with others.

Taking children to nursery
Taking children to nursery or school on the way to or from work is not considered part of the work-related travel, but you may be entitled to a deduction for it under item 3.2.10.

Overnight stays due to work
If you stay away from your home overnight because of work, you may be entitled to the deduction for commuters; see items 3.2.9 and 3.2.7.

Work-related travel
Driving to and from meetings, straight from home to meetings and between customers is considered to constitute work-related travel and is included under item 3.2.1 Minimum standard deduction, or alternatively item 3.2.2 Actual expenses.

If you have any more questions about what can be included in the deduction for travel, you can send them to us by e-mail.

Rates and key figures

Rate: NOK 1.50 per kilometre for up to 50,000 kilometres per year. Thereafter NOK 0.70 per kilometre. A deduction is given for up to 75,000 kilometres per year.

Non-deductible amount: NOK 22,000

Maximum deduction for travel: NOK 70 500. This amount concerns the sum of work-related travel and home visits from item 3.2.9.

In cases where combined home visits and travel to/from work exceed 50,000 km for the income year and you are able to document higher transport costs (excl. road tolls, ferries etc.) than the standard distance-based deduction, your deduction for these transport costs is NOK 1.50 per km for the total travel distance. Please see the Assessment ABC, topic "Travel between your home and your permanent place of work" 

Number of days: You must use the actual number of days on which you travelled to work. In the case of full-time employment, 230 working days a year is normally assumed. Absence due to illness, work-related travel, leave, etc. must be deducted if it amounts to more than 15 working days a year. If you are in part-time employment or work shifts, the actual number of trips must be used.

How do I enter this in my tax return?

How to change or add travel deduction

If you have been granted a deduction for travel previously and have not moved or changed job, the travel deduction will be entered in the tax return. Check that it corresponds to the travel during the year.

Information is missing or incorrect

If the information is incorrect or missing, you must change or enter:

  • Number of days.
  • Distance (kilometres for a return journey) per day.
  • Any road tolls. Road tolls must be entered under the field for ferry/road tolls.
  • Reason for change.

How to change or add travel deduction

Example:

The distance from home to your place of work is 35 kilometres one way, i.e. 70 kilometres for a return journey. In the case of daily travel over a year, the allowance will be:

    70 kilometres x 230 days x NOK 1.50:  NOK 24,150
-   Non-deductible amount:                        NOK 22,000
=  Allowance                                              NOK   2,150

You enter NOK 2,150 under item 3.2.8 in your tax return. When you submit electronically, you must only fill in the itemisation of the travel deduction:

Item 3.2.8: 230 days of 70 kilometres each (return journey)

You can use the travel deduction calculator to calculate your allowance.

Road tolls and ferry expenses

In some instances you may be entitled to a deduction for road toll and ferry costs in addition to the travel deduction. In order to claim the deduction for toad toll or ferry costs, you must be dependent on using a car and the expenses must exceed 3 300 kroner per year

Dependens on car use

If you have two hours less travel time per day by using a car compared with using public transport, then you are dependent on car use.

When expenses exceed 3 300 kroner

Deduction for road toll costs is granted in full when the sum of ferry and road toll costs (by lowest ticket price) exceeds 3 300 kroner per year. If you have a season ticket or discount card for toll roads or ferries, the discounted price should be used for calculating whether the deduction is granted and the amount.

 

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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.

You will receive the fixed deduction for work-related travel regardless of your actual expenses. No documentation will therefore be required for this.

If we ask for documentation, you must be able to document the following:

  • you must be able to document your expenses if you are claiming a deduction for expenses relating to road tolls, ferries or air travel. Expenses for road tolls and ferries must be documented through the original tickets. If you are claiming a deduction for road toll expenses, you must also be able to substantiate that you save at least two hours in travel/waiting time by using a car instead of scheduled public transport.
  • you must also be able to document your expenses if you are claiming a deduction for more than NOK 0.70 per kilometre for a travel distance exceeding 50,000 kilometres per year.

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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