How to calculate the travel distance
The travel distance is the shortest distance by road or scheduled public transportation (except for by plane) – independently of how you actually travel.
How to calculate the travel expenses (2016 rates)
The expenses are determined according to a standard rate of NOK 1.50 per kilometre for the first 50 000 kilometres per year. If your total travel distance is more than 50 000 kilometres per year, the rate for the kilometre deduction for the remaining distance is NOK 0.70. A deduction is given for up to 75,000 kilometres per year.
If you can document higher transport expenses that the standard distance deduction for the total distance travelled, you can get a deduction for these expenses, limited to a maximum of NOK 1.50 per kilometre. You will receive a deduction if the calculated travel expenses exceeds NOK 22 000.
Number of trips
You are entitled to a deduction for the number of trips you have made during the year. A full time job is 230 working days per year. If you are employed part time and have fewer working days, you reduce the number of trips accordingly. Absence due to sickness, travelling for work, leave of absence etc, is to be subtracted if the absence totals more than 15 working days per year.
Maximum deduction for travel is NOK 76 500. This amount concerns the sum of workrelated travel and home visits from item 3.2.9.
Example
The distance from the home to the work place is 35 kilometres one way, thus 70 kilometres roundtrip. With daily trips for a year, the deduction will be

70 kilometres x 230 days x NOK 1.50 = 
NOK 24 150 
 
Own cost 
NOK 22 000 
= 
Deduction 
NOK 2 150 
You enter the amount NOK 2 150 under item 3.2.8 in your tax return.