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.