Can I claim the commuter deduction?

Even if you commute between your home and commuter accommodation, you might not automatically be entitled to the commuter deduction. Here’s an overview of the requirements.

Does this apply to me?

You may be entitled to a deduction for extra expenses you’ve had for accommodation, food, and travel if your job requires you to stay away from your home for longer periods.

By extra expenses, we mean costs you have because your work requires you to live away from your home. For example, this could include rent for commuter accommodation, travel expenses or food costs when you do not have access to a kitchen.

In addition to the requirements linked to your work situation, there are also different requirements based on, among other things:

  • your family situation
  • where you commute from
  • the type of residential property you have
  • how many trips you make between your commuter accommodation and your home
  • whether you’ve received the commuter deduction before
  • that you can provide supporting documents for your expenses
  • You cannot claim a deduction for expenses that your employer has covered.

It’s important that you enter the correct information in your tax return. If you include a commuter deduction and receive it without meeting the requirements, you may have to pay back the tax you’ve saved later. You may also have to pay additional tax and interest.

Check if you’re entitled to the commuter deduction

The commuter deduction only applies if you work. You cannot claim the deduction if, for example, you’re studying or doing military service.

Even if someone you work with has received the commuter deduction, that does not necessarily mean you can claim it.

You must meet three main requirements:

  1. You must stay overnight away from your home.
  2. It must be necessary to stay away overnight because of your job.
  3. You must have extra expenses because you stay away overnight.

Requirements for your home

To be entitled to the deduction, you must stay overnight away from what counts as your home for tax purposes. This is called your tax home.

If your tax home is, for example, the same property you consider your commuter accommodation, you’re not entitled to the deduction.

Here’s how to find out what your tax home is:

If you live with a spouse or your own children under 22

When you’re married and/or have your own children under 22, your tax home is where you and your family live.
  • If you have children and the other parent lives somewhere else, only the parent the child lives with the majority of the year shares the tax home with the child.
  • If the child lives equally with both parents, the parent registered at the same address as the child shares the tax home with the child.
  • You must also have at least three home visits with an overnight stay during the year.
 If both you and your spouse commute between shared residential properties, your tax home is the property ranked highest according to:
  1. shared home with your own children under 22
  2. the property that’s independent
  3. the property where you both have the most overnight stays during the year

If you’re unmarried and do not live with children under 22

If you do not share a home with a spouse or your own children under 22, your tax home is the property ranked highest in the list below. This also applies if you live with a partner.

If you’re 22 or older: 
  1. independent residential property
  2. parental home
  3. non-independent residential property

To receive the deduction, you must normally have travelled home at least every third week.

If you’re 21 or younger:
  1. parental home
  2. independent residential property
  3. non-independent residential property

To receive the deduction, you must normally have travelled home at least every sixth week.

If both residential properties are independent, or both are non-independent, your home will be the property where you’ve had the most overnight stays during the year.

A parental home is a property where you live with one or both of your parents.

An independent residential property is a property that:

  • has at least 30 square metres of living space, plus at least 20 extra square metres for each additional person over 15 living there
  • has a water supply and sewage
  • you have access to every day of the week for a period of at least 12 months
  • is not a parental home (where you live with your parents), unless you own or rent an independent unit within the property

En uselvstendig bolig er en bolig som ikke oppfyller alle kravene for å være en selvstendig bolig.

If you live with a spouse or your own children under 22 in your home country

If your family remains in your home country

If you share a home with a spouse or your own children under 22 in your home country, and your family continues to live there, you must:
  • own or rent a residential property in your home country
  • all be registered at this address with the public authorities/population register in your home country

There’s no requirement for home visits as long as your family continues to live in the shared home in your home country.

If your family moves with you to Norway

If you share a home with a spouse or your own children under 22 in your home country, and your family moves with you to Norway, you must:
  • own or rent a residential property in your home country
  • all be registered at this address with the public authorities/population register in your home country
  • have an independent residential property in your home country

 If your commuter accommodation in Norway is not independent, your residential property in your home country does not need to be independent either.

You must normally have at least four home visits during the year. If your home is in Sweden, Denmark or Finland, you must normally have at least eight home visits.

If you do not live with a spouse or children under 22

If you do not share a residential property with a spouse or your own children under 22 in your home country, you must:
  • own or rent a residential property in your home country
  • be registered at this address with the public authorities/population register in your home country
  • have an independent residential property in your home country

If your commuter accommodation in Norway is not independent, your residential property in your home country does not need to be either.

You must normally have at least four home visits during the year. If your home is in Sweden, Denmark or Finland, you must normally have at least eight home visits.

  • Belgium
  • Bulgaria
  • Denmark
  • Estonia
  • Finland
  • France
  • Greece
  • Ireland
  • Iceland
  • Italy
  • Croatia
  • Cyprus
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Switzerland (under a separate agreement with the EU/EEA countries)
  • Sweden
  • Czech Republic
  • Germany
  • Hungary
  • Austria

An independent residential property is a property that:

  • has at least 30 square metres of living space, plus at least 20 extra square metres for each additional person over 15 living there
  • has a water supply and sewage
  • you have access to every day of the week for a period of at least 12 months
  • is not a parental home (where you live with your parents), unless you own or rent an independent unit within the property

En uselvstendig bolig er en bolig som ikke oppfyller alle kravene for å være en selvstendig bolig.

If you live with a spouse or your own children under 22

If you share a home with a spouse or your own children under 22 in your home country, and your family continues to live there, you must:
  • own or rent a residential property in your home country
  • all be registered at this address with the public authorities/population register in your home country

You must normally have at least three home visits during the year.

If your family moves with you to Norway

If your family lives with you in Norway, you normally will not be considered a commuter. In that case, you cannot claim a deduction for extra expenses for travel, lodging, or board.

If both you and your spouse commute between a shared residential property in your home country and a residential property in Norway, you may still be entitled to the deduction. Your home will then be the property ranked highest according to:

  • the property you also share with children under 22
  • the property that’s independent
  • the property where you and your spouse together have the most overnight stays during the year

If the residential property in Norway ranks highest, your home is in Norway. In that case, you cannot claim a deduction for extra expenses for travel, lodging, or board. If the residential property in your home country ranks highest, you may be entitled to deductions for travel, lodging, and board.

If you’re unmarried and do not live with children under 22

If you do not share a residential property with a spouse or your own children under 22 in your home country, you must:

  • own or rent a residential property in your home country
  • be registered at this address with the public authorities/population register in your home country
  • have visited this residential property on average every third week if you’re 22 or older
  • have visited this residential property on average every six weeks if you’re 21 or younger

In addition, the residential property in your home country must be your real home. Your real home is the residential property that ranks highest:

If you’re 22 or older: 
  • independent residential property 
  • parental home 
  • non-independent residential property
If you’re 21 or younger:
  • parental home
  • independent residential property
  • non-independent residential property

If both residential properties are independent, or both are non-independent, your real home is the one where you’ve had the most overnight stays during the year.

If your real home is in Norway according to this ranking, you’re not entitled to deductions for travel, lodging, or board.

  • Belgium
  • Bulgaria
  • Denmark
  • Estonia
  • Finland
  • France
  • Greece
  • Ireland
  • Iceland
  • Italy
  • Croatia
  • Cyprus
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Switzerland (under a separate agreement with the EU/EEA countries)
  • Sweden
  • Czech Republic
  • Germany
  • Hungary
  • Austria

An independent residential property is a property that:

  • has at least 30 square metres of living space, plus at least 20 extra square metres for each additional person over 15 living there
  • has a water supply and sewage
  • you have access to every day of the week for a period of at least 12 months
  • is not a parental home (where you live with your parents), unless you own or rent an independent unit within the property

En uselvstendig bolig er en bolig som ikke oppfyller alle kravene for å være en selvstendig bolig.

If you live with a spouse or your own children under 22

If your family stays in Norway, you’re entitled to the commuter deduction. There’s no requirement for home visits as long as your family continues to live in your shared residential property in Norway.
If your family moves with you abroad, you must have an independent residential property in Norway to be entitled to the deduction. If your commuter accommodation abroad is not an independent residential property, your residential property in Norway does not need to be independent either.
  • If you work in Sweden, Denmark or Finland, you must normally have travelled home at least eight times during the year.
  • If you work in another European country, you must normally have travelled home at least four times during the year.
  • If you work outside Europe, you must normally have travelled home at least twice during the year.

If you’re unmarried and do not live with a spouse or children under 22

If you do not share a residential property with a spouse or your own children under 22 in Norway, you must have an independent residential property in Norway.
If your commuter accommodation abroad is not an independent residential property, your residential property in Norway does not need to be independent either.

This also applies if you live with a partner.

  • If you work in Sweden, Denmark or Finland, you must normally have travelled home at least eight times during the year.
  • If you work in another European country, you must normally have travelled home at least four times during the year.
  • If you work outside Europe, you must normally have travelled home at least twice during the year. 

An independent residential property is a property that:

  • has at least 30 square metres of living space, plus at least 20 extra square metres for each additional person over 15 living there
  • has a water supply and sewage
  • you have access to every day of the week for a period of at least 12 months
  • is not a parental home (where you live with your parents), unless you own or rent an independent unit within the property

En uselvstendig bolig er en bolig som ikke oppfyller alle kravene for å være en selvstendig bolig.

You’re not entitled to the deduction if you’ve rented out your entire residential property

This applies regardless of whether your home is in Norway or in another country.

To approve that you’re only renting out part of your residential property: 

  • you must still be able to use the property as your home
  • you must have access to the property every day of the week, and it must be practically possible for you to live in the property at the same time as the tenant
  • there must be enough sleeping space for everyone

You may be entitled to the deduction for up to two years

You can only receive a deduction for food and accommodation, what we call board and lodging, for two years. If you’ve already received the deduction for two years (24 months), you generally cannot receive more. This time limit applies from the date you first receive the deduction.

There are some exceptions:

  • if you live in a portacabin
  • if you move to a different municipality for both your commuter accommodation and your workplace
  • if you have a long break in your commuting, for example, if you’re a seasonal worker and only work parts of the year

This time limit applies only to commuter accommodation and food, not commuter travel.

You must be able to provide supporting documents for your expenses

If you include the deduction in your tax return, you must be able to provide supporting documents showing that you meet the requirements and confirming your actual expenses, such as receipts, paid invoices and similar.

You do not need to send us supporting documents, but you must be able to provide them if asked.

If you commute between two residential properties in Norway, or from Norway to another country:

  • Your rental contract or purchase contract for the residential property where your home is.
  • Your rental contract or purchase contract for your commuter accommodation.
  • Supporting documents confirming the size (living area) of both residential properties.
  • Information about how many people you live with in each residential property.
  • An overview showing the dates for all your trips between your home and your commuter accommodation.
  • Flight tickets, train tickets, or other receipts for your trips.
  • Receipts, invoices, and toll or ferry logs if you’re claiming deductions for toll or ferry expenses in your tax return.
  • Receipts or invoices for the expenses you claim deductions for in your tax return, such as rent and electricity. If your expenses are more than NOK 10,000, they must have been paid through a bank or deducted from your salary by your employer.

If you commute from another country to Norway:

  • A certificate of residence from the public authorities in your home country showing your address and everyone registered at that address.
  • A marriage certificate or birth certificate if you live with a spouse or children in your home country.
  • Your rental contract or purchase contract for the residential property in your home country.
  • Your rental contract or purchase contract for your commuter accommodation in Norway.
  • Supporting documents confirming the size (living area) of both residential properties.
  • Information about how many people you live with in each residential property.
  • An overview showing the dates for all your trips between your home and your commuter accommodation.
  • Flight tickets, train tickets, or other receipts for your trips.
  • Receipts, invoices, and toll or ferry logs if you’re claiming deductions for toll or ferry expenses in your tax return.
  • Receipts or invoices for the expenses you claim deductions for in your tax return, such as rent and electricity. If your expenses are more than NOK 10,000, they must have been paid through a bank or deducted from your salary by your employer.

What you can claim deductions for

If you meet the requirements for the commuter deduction, you can claim deductions for expenses related to:

  • accommodation (lodging). Examples include rent, electricity, and internet in your commuter accommodation.
  • food (board). The deduction for food is usually given as a fixed rate per overnight stay in your commuter accommodation. The rate depends on the type of commuter accommodation you have.
  • commuter travel (home visits). These are trips you make to visit your home, meaning travel between your commuter accommodation and your home.
  • travel to/from work. These are daily trips between your commuter accommodation and your workplace.

Calculate your deduction with the commuter travel calculator

Once you meet the requirements for the commuter deduction, you can use the commuter travel calculator to work out how much you can enter in your tax return.

Calculate your deduction for commuter travel (home visits)

If you live in your parents’ home and do not live with a spouse or your own children, you cannot receive a deduction for the residential property (lodging).

What you need to do in your tax return

If you’re entitled to the commuter deduction, you must enter it in your tax return. It’s important that you fill it in as correctly as possible. If you claim too much and receive a deduction you were not entitled to, you may later have to pay back the tax you saved, plus interest and additional tax.

  • If you’re claiming a deduction for food and accommodation (board and lodging) when you qualify for the commuter deduction, enter this under Extra expenses for overnight work stays.
  • If you’re claiming a deduction for commuter travel (travel between your home and your commuter accommodation), enter it under Work and commuter travel.

If your commuter accommodation is more than 2.5 kilometres from your workplace, you can also claim a deduction for travel to/from work – your daily trips between your commuter accommodation and your fixed workplace. 

Enter this under Work and commuter travel.

You can either search for it or add it under the topic Employment, national insurance and pensions.

Not sure? Contact us

If you do not stay overnight but have a long commute

If you have a long journey to work but live at home, you’re not entitled to the commuter deduction.

However, you may still be entitled to a deduction for daily travel to and from work without staying overnight.

Find out if you’re entitled to the work travel deduction

Relevant legislation:

You can read more about the rules in Norwegian in the guide Skatte-ABC.

You’ll find information about the commuter rules in these chapters:

  • B-20: Bosted – skattemessig bosted (Residence – tax residence)
  • M-1 Merkostnader - arbeidsopphold med overnatting utenfor Norge (Extra expenses – stays with overnight accommodation outside Norway)
  • M-2: Merkostnader – besøksreiser til hjemmet (Extra expenses – home visits)
  • M-3: Merkostnader – kost og losji ved overnatting utenfor hjemmet (Extra expenses – board and lodging when staying overnight outside your home)
  • M-5: Merkostnader – pendler med hjem i utlandet (Extra expenses – commuters with a home abroad)

The rules in laws and regulations can be found at Lovdata.

You can also contact the the Tax Administration if you’d like guidance on the requirements.

Important information

Du kan lese mer om reglene i Skatte-ABC.

Du finner informasjon om pendlerreglene i disse kapitlene:

  • B-20: Bosted – skattemessig bosted
  • M-1 Merkostnader - arbeidsopphold med overnatting utenfor Norge
  • M-2: Merkostnader – besøksreiser til hjemmet
  • M-3: Merkostnader – kost og losji ved overnatting utenfor hjemmet
  • M-5: Merkostnader – pendler med hjem i utlandet

Reglene i lov og forskrift finner du på Lovdata.

Du kan også få veiledning om kravene ved å ta kontakt med Skatteetaten.