Changes in deduction rules for commuters
If your commuter accomodation has cooking facilities, you get no deductions for food expences of any sort.
As a commuter, you can deduct extra expenses for board (food and drink) when the commuter residence does not have cooking facilities, and for up to 24 months from the time you were first granted a deduction for these expenses.
The time limit of 24 months also applies to accommodation, which means that the right to deduct food and accommodation stops after 24 months, calculated from the time the deduction is first given.
The new rule took effect in 2020. The time limit of 24 months was calculated first from 1 January 2018. As a result, the right of deduction expires after 1 January 2020.
If you move to a new municipality for both your workplace and your commuter residence, the deduction can be claimed for a new 24-month period.
Kari works in Trondheim and lives in Oslo with her family. She started working in Trondheim on 1 January 2019 and claimed deductions for rent (lodging) for her commuter accomodation in Trondheim in the 2019 and 2020 tax return.
The 24-month period expired on 31 December 2020
Kari is not entitled to claim deductions for her expenses for lodging in the 2021 tax return or later because the 24-month period expired on 31 December 2020.
New job
On 1 March 2023, Kari started in her new job in Ålesund, where she acquired a new commuter accommodation. Because she changed both workplace and commuter accommodation to another municipality, she can again claim deductions for rent (lodging) in the 2023 tax return.
Do you live in another EEA country and work in Norway? If so, please note that the required number of home visits to claim a deduction for travel expenses, board and lodging was changed from 2018. You can also request that the changes be applied to previous years. Find out if this is an option for you.
Deductions for extra expenses if you work in Norway and your home is in another EEA country.