3.2.9 Deduction for travel expenses for home visits

Item 3.2.9 Applies to the tax year 2016

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If you have to stay away from home because of work, you can claim a deduction for your travel expenses between your commuter accommodation and your home. A deduction is granted for expenses in excess of NOK 22,000 and up to NOK 70,500. The deduction is calculated based on the travel distance.

Does this item concern me?

If you stay away from home because of your work, you may be a commuter and be entitled to a deduction for your home visits. The condition for being granted a deduction is that you pay the travel expenses yourself.

Visits to commuter accommodation

There is no deduction for expenses for travel to commuter accommodation by spouses, spouse-equivalent partners or children.  The deduction only concerns travel by the taxpayer.

Employer covers all or some of the expenses

If you have received reimbursement for home visits amounting to less than NOK 1.50 per kilometre, you can claim a deduction for the difference between the government rates and the reimbursement you actually received. If your employer covers everything, you cannot claim a deduction for this.

Rates and key figures

Rate: NOK 1.50 per kilometre for the first 50,000 kilometres. 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 for commuters within Norway and the EEA:

If you are only claiming a distance-based deduction at the kilometre rate, your maximum deduction is NOK 92,500 ((50,000 km x NOK 1.50) + (25,000 km x NOK 0.70)) less the base deduction of NOK 22,000 (2016), i.e. a maximum deduction of NOK 70,500. 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" item 2.9.1

If you travel home by air, you can claim a deduction for your actual air fare costs instead of a distance-based deduction for the flight.

If you claim a deduction for your actual air fare costs while also using a car/public transport for some of the journeys or parts of the journeys, the maximum travel distance is not reduced by the travel distance associated with the flights. This means that your maximum deduction is NOK 70,500 + a deduction for actual air fare costs (no amount limit). 

Maximum deduction for travel for commuters outside the EEA:The rules on distance-based deductions do not, in principle, apply to commuter travel home outside the EEA area. For such visits home, you are entitled to a deduction for documented expenses if you use a means of transport other than a private car. If you are able to document the use of a private car for your travel home, you can however claim a deduction for expenses at the kilometre rates used for distance-based deductions.

For travel home outside the EEA area, the maximum deduction for total annual travel expenses is set at NOK 92,500 before the reduction for the base deduction of NOK 22,000 (2016). The maximum annual deduction is accordingly NOK 70,500. This maximum deduction also includes any distance-based deductions for daily travel between commuter accommodation and the place of work.

How do I enter this in my tax return?

How to change or add travel deduction

Under item 3.2.9, you must enter:

  • Number of trips
  • Distance (number of kilometres for a return journey)
  • Any road tolls
  • Any ferry expenses
  • Any air travel expenses

See how to amend or add deductions for travel.

Example:

The distance from your home to your commuter accommodation is 350 kilometres one way, i.e. 700 kilometres for a return journey. You travel home from your commuter accommodation 25 times during a year. The deduction will be:

   700 kilometres x 25 trips x NOK 1.50:     NOK 26,250
-  Base-deductible:                                    NOK 22,000
=                                                                 NOK   4,250

You enter NOK 4,250 under item 3.2.9 in your tax return. If you have also entered work-related travel under item 3.2.8, you must add together your work-related travel and home visits before you substract the base deduction.

When you submit electronically, you only enter the itemisation of the travel deduction:

Item 3.2.9: 25 trips of 700 kilometres each (return journey)

You will receive a deduction for 25 percent of the amount, but the entire amount must be entered under the item.

You can use the commuter calculator to calculate your deduction.

Expenses for road tolls, ferries and tunnels

You can also claim a deduction for your expenses for road tolls, ferries and tunells. The deduction for these expenses in its entirety is given when the total exceeds NOK 3,300 per year.

If you claim a deduction for ferry expenses, you must make sure that the ferry legs are not included in the route for which you are claiming the distance-based deduction.

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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.

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

  • your journeys through tickets, receipts or similar, stating the route, date and your name.
  • expenses for road tolls, ferries and/or air travel if you are claiming a deduction for these.

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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