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.
Check if you are a commuter
The guide shows rates and regulations for the income year 2024, for use in the the tax return you submit in 2025.
This guide is not for you if you
This guide helps you determine whether you meet the conditions to be considered a commuter, and it shows what deductions you may be entitled to for additional expenses related to board and accommodation during your commuter stay, as well as for travel home.
You’ll need to answer between 1 and 13 questions to find out what applies to you. The guide is based on the most common commuter situations and provides general guidance based on your answers. Because not all your tax circumstances are considered, the result is not a binding answer from the Tax Administration. For more detailed information about the rules for commuters, you can read:
- Deductions for commuters
- Deductions for actual expenses for board
- The guide Skatte-ABC (in Norwegian only): Conditions for being defined as a commuter
- The guide Skatte-ABC (in Norwegian only): Rules and rates for additional expenses (board, accommodation, travel)
If you believe you’re entitled to a commuter deduction, you must include it in your tax return. You can update your tax return online or on paper.