What deductions can I claim if I am regarded as a commuter?

If you claim the standard deduction for foreign employees, you cannot claim further deductions. 

If you have paid the expenses yourself and are not claiming the standard deduction for foreign employees, you can claim a deduction for:

  • Travel in connection with home visits. The rules on travel deductions vary depending on whether you are travelling to a home within or outside the EU/EEA area, see below. 
  • What you have paid for accommodation (rent costs). You must be able to present receipts for the amounts. 
  • Extra subsistence expenses at standard rates that are stipulated annually by the Tax Administration. For 2016, the rate is NOK 200 per day. If it is not possible to cook food where you live, the rate is NOK 307 per day. 

If your employer covered some of the costs, you can only claim a deduction for the costs you covered yourself. If, for example, you have free accommodation in Norway covered by your employer, you can claim a deduction for subsistence and for home visits.

If you commute to your home within the EU/EEA area the deductions for travel will be calculated at a rate per kilometre. The number of kilometres is stipulated as the shortest travel distance by road and the distance using public transport (excluding air travel) between your home in Norway and your home in your home country. You must be able to document/substantiate the number of journeys. The rate for 2016 is NOK 1.50 per km for up to 50,000 km per year. For the number of kilometres in excess of 50,000 km, the rate is NOK 0.70 per kilometre. You can claim a deduction for your actual expenses for road tolls and ferries on the part that exceeds NOK 3,300 for the whole year. Instead of the deduction for your actual expenses for ferry journeys, you can choose a deduction according to the distance-based (standard) rate.

Distance-based deductions will not be granted for the total annual travel distance which exceeds 75,000 km. If you claim the distance-based deduction according to the rates, you will therefore not be entitled to a higher annual deduction than NOK 92,500 ((50,000 km x NOK 1.50) + (25,000 km x NOK 0.70)) - NOK 22,000 (non-deductible amount). The maximum distance-based deduction will therefore be NOK 70,500. You can also claim actual costs for road tolls and ferries.

If you claim a deduction for your actual air fare expenses and in addition the distance-based deduction for some of the travel, only the part of the travel for which you are claiming the distance-based deduction will be included in the limit of 75,000 kilometres. 

If you commute to a home outside the EU/EEA area, the rules on the distance-based deduction will not apply. Instead, you are entitled to a deduction for documented expenses if you use means of transport other than private car. If you are able to document the use of a private car for your travel home, you can claim a deduction for expenses according to the kilometre rates referred to above. The limit of 75,000 kilometres also applies in this case.

The deduction may not exceed NOK 70,500 (the maximum deduction NOK 92,500 – NOK 22,000 (non-deductible amount).