If you travel by car and have actual expenses for road toll and/or ferry which in total exceed NOK 3300 a year, you can deduct these expenses if the journey time roundtrip by car is two hours shorter than when using scheduled public transport. The deduction for such expenses is limited to the cheapest alternative, normally a subscription scheme, travel pass etc. If the expenses exceed NOK 3300 per year, the entire amount can be deducted. If you receive a deduction for the ferry ticket, the ferry distance is not included when calculating the route between your home and your regular workplace.
The shortest route to your regular workplace is by ferry. The bus or train connections on the route are good and you do not save two hours travelling roundtrip when you use a car. Here you will not get a deduction for ferry expenses.
You work shifts. You do not arrive at work on time if you take the first ferry or other scheduled public transport in the morning. You must therefore use a car and can deduct any expenses for road tolls.
Deductions of expences for road tolly and ferry - Item 3.2.8