If you rent a commuter home, you can claim a deduction for expenses, for example for rent and electricity. Deduction for accommodation expenses is given according to actual costs. If the living expenses exceeds 10 000 NOK annually, you must cover through a bank or by wage deduction in order to be entitled to a tax deduction.
You can also receive a deduction for parking expenses in relation 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 rent of garage
||12 000 NOK
||What your employer covers
||40 000 NOK
||Total expenses for accommodation
||51 500 NOK
The total amount, in this case 92 260 NOK, can be registered in post 3.2.7 in the tax return.
Log in and fill in your tax return
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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