Deduction for actual expenses

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If you choose to claim deduction for actual food expenses, you cannot claim deduction according to the rate. In other words, you cannot claim both.

How to register this in the tax return?

In addition to food expenses, you can claim a deduction for accommodation expenses. You add the amounts together and register the total amount in post 3.2.7.

Savings on food expenses at home

If you claim deduction for food expenses according to actual costs, you must subtract 83 NOK per day since your food expenses at home will be reduced. The amount of 83 NOK is the government rate for savings on food expenses at home.

Example:
You spent a total of 200 nights in the commuter home during the commuter period.

  You have actual food expenses of 52 000 NOK
- savings on food expenses at home (200 days of 83 NOK) = 16 600 NOK
= total 35 400 NOK in food expenses

 

  Food expenses 35 400 NOK  
+ Accommodation expenses 79 358 NOK See which deductions you can receive for accommodation
= Total 114 758 NOK  

The total amount, in this case 114 758 NOK, can then be registered in post 3.2.7 in the tax return.

Required documentation

You do not need to send us the documentation, but you must be able to provide documentation if we ask for it. You must be able to document:

  1. Your actual food expenses documented by receipts or similar.
  2. That you live in your home country. This is documented by a confirmation from a public authority of your home address and who lives there.
  3. The home's standard and size in the home country. This can be documented by, for example, a purchase or rent contract which states the home's standard and size. Size can also be documented by drawings or measurements of the home.

Documentation from a public authority shall apply to the relevant income year, not be older than six months, and be translated into Norwegian or English by a publicly approved translator.

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