We’re currently updating the guide for the tax return

The content on this page is about the tax return you submitted in 2021. We’re currently updating it for the tax return you are going to submit in Spring 2022. All our guidance about the tax return will be updated before you receive your tax return for the 2021 income year. There is also help and guidance in your tax return.

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 only deduct extra expenses for board (food and drink) and lodging (cost for housing) 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 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.

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.