Am I a commuter?

A commuter is a wage earner that spends the night away from home because of work. 

If you are a commuter, you may be entitled to tax deductions for your additional expenses for food, accommodation and travel to and from the commuter home.

New deduction rules for board and lodging

Commuters who lives in commuter accomodation with cooking facilities can not claim deductions for food expenses of any sort. 

As a commuter, you can only deduct extra expenses for board and lodging for up to 24 months.

If your commuter accomodation has cooking facilities, you get no deductions for food expences. 

From the income year 2018 and onwards, commuters who lives in commuter accomodation with cooking facilities can no longer claim deductions for food expenses of any sort. 

You can only deduct extra expenses for board and lodging for up to 24 months.

As a commuter, you can only deduct extra expenses for board and lodging 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 rules will not take effect until 2020. If you were a commuter on 1 January 2018, you lived in a commuter residence whit no cooking facilities and claimed a deduction for extra expenses for board and lodging when your tax was assessed for 2017, no deductions given for 2017 are included this 24-month period. The time limit of 24 months is calculated first from 1 January 2018. This means you can claim the deduction up until 1 January 2020. If you change the municipality for both your workplace and your commuter residence, the deduction can be claimed for a new 24-month period.

Check if you are a commuter and which deductions you may be entitled to

The guide shows rates and regulations for the income year 2018, for use in the the tax return you submit in 2019.

Other tools and guides

If you spend the night away from home because of work, you may be a commuter. You can then use the commuter deduction calculator to calculate commuter travel deductions.

If you do not spend the night away from home because of work, you are not a commuter.

Regardless of whether we define you as a commuter, you may be entitled to a travel deduction for travel between home and work. Find out by using the travel deduction calculator.

 

Information for foreign workers: Commuter deductions

Denne veiviseren gir veiledning og informasjon om du oppfyller vilkårene for å kunne regnes som pendler, og viser hva du kan ha krav på i fradrag for merkostnader til kost og losji ved pendleropphold og for hjemreiser.

Du må svare på mellom 1 og 13 spørsmål for å få vite hva som gjelder deg. Veiviseren tar utgangspunkt i de vanligste målgruppene innen pendling og gir generell veiledning ut fra spørsmålene du har svart på. Fordi ikke alle dine skattemessige forhold er vurdert, er informasjonen ikke et bindende svar fra oss. For utfyllende informasjon om regelverket for pendlere kan du lese mer her:

  • Skatte-ABC: Om vilkår for å bli definert som pendler
  • Skatte-ABC: Om merkostnader (regelverk og satser for kost, losji og reise)

Om du mener du har krav på fradrag for pendling, må du opplyse om det i skattemeldingen din. Endring av skattemeldingen kan gjøres elektronisk eller på papir.

Den endelige vurderingen av hva du kan få i fradrag for pendling, gjøres i behandlingen av skattemeldingen din. Og svaret på om vi har godkjent reisefradraget får du i skatteoppgjøret.

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