Deduction for actual food expenses

How to register this in the tax return?

In addition to food expenses, you can claim a deduction for accommodation expenses. You add the amounts together and register the total amount in your tax return.  

NOTE : Commuters in commuter accommodation with cooking facilities are not entitled to claim deductions for board of any kind.

Nevertheless, from the 2023 income year, board expenses for overnight stays at guest houses and portacabins are deductible, even if it's possible to prepare food at the accommodation.

Savings on food expenses at home

If you claim deduction for food expenses according to actual costs, you must subtract 105 NOK per day since your food expenses at home will be reduced. 

Example: 
You spent a total of 200 nights in the commuter home during the commuter period.

	You have actual food expenses of	52,000 NOK
-	Savings on food expenses at home (200 days of 105 NOK) =	21,000 NOK
=	Total	31,000 NOK in food expenses

• 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.

Read more about commuter deductions you may be entitled

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.

Documentation required

If you choose to claim deduction for food expenses according to actual cost, it is a requirement that you can document the expenses with receipts or other documents. You do not need to send us the documentation, but you must be able to provide documentation if we ask for it.