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  • Owned home

When you own the home which is used as a commuter home, you can claim a deduction for fixed expenses such as municipal fees, electricity, common costs if it is in a building society (interest expenses since these are reported directly), insurance and maintenance. Expenses for mortgage and interest cannot be included. Deduction for accommodation expenses is given according to actual costs.

If parts of the commuter home is rented out or the home is only used as a commuter home for parts of the year, you can only receive a deduction for the period where you lived in the home.

You can also receive a deduction for parking expenses related to the commuter home.

Expenses for phone and internet subscription in the commuter home are included in the government rates for food and minor expenses.

How to register this in the tax return?

If your employer covers for parts of your accommodation expenses, you will only receive a deduction for the expenses you have paid yourself. You add the amount for accommodation to the all the amounts you can claim deductions for in relation to food and accommodation expenses, and register the total amount in post 3.2.7. It is wise to add up all the expenses before you register the deductions.


  Expenses for rent 6 000 NOK x 12 months =  72 000 NOK
+ Expenses for electricity 7 500 NOK
+ Expenses for insurance 4 000 NOK
+ Expenses for maintenance 4 000 NOK
+ Expenses for rent of parking space 12 000 NOK
- What your employer covers 40 000 NOK
= Total expenses for accommodation 59 500 NOK
  Food expenses  44 160 NOK See possible deductions for food expenses
+ accommodation expenses 59 500 NOK  
= Total 103 660 NOK  

The total amount, in this case 103 660 NOK, can then be registered in post 3.2.7 in the tax return.

Log in and fill in your tax return

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Required documentation

You do not need to send us documentation for this, but you must be able to present documentation if we ask for it. Expenses for rent can, for example, be documented with a bank transcript/pay slip (when the total annual rent is more than 10 000 NOK)

Other deductions you may be entitled to


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