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.

Item 3.2.7

3.2.7 Extra expenses for food (subsistence) and accommodation (lodging) in connection with work-related stays away from the home

Applies to the income year 2018

If you stay away from home overnight because of work, you may be entitled to a deduction for your extra expenses for food (subsistence) and accommodation (lodging) etc.

Expenses for a work-related stay away from your home without actually staying overnight, must be entered under item 3.2.1 or item 3.2.2

Does this item concern me?

Commuters

If you stay away from home overnight because of your work, you may be a commuter and entitled to a deduction for your extra expenses. You can check whether you are considered a commuter using the Commuter Guide. Using this guide, you will also be able to find out what expenses you can claim a deduction for.

You may also be entitled to a deduction for travel between your home and your commuter accommodation; see item 3.2.9.

If your commuter accommodation is located at a distance from your place of work, you may also be entitled to a deduction for travel between your commuter accommodation and your workplace; see item 3.2.8.

 If you have free board at your place of work, you can claim a deduction for additional expenses (food) for home visits when the journey does not involve an overnight stay, but lasts for six hours or more.

Usually, expenses for board are covered by the seafarers’ employer. No deduction is granted unless the taxpayer can document that he has covered the expenses himself. Seafarers who live away from home for work reasons, and who have free board on board are entitled to deductions for documented petty expenses such as additional expenses for telephone calls and newspapers.

How do I enter this in the tax return?

If you are a seafarer who has been onboard a vessel, this item will normally be pre-completed with an amount based on the number of days that the employer has reported in the annual statement of earnings, allowance and tax which you receive in January. It is important that you check that this is correct. If the amount is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement is correct.

Employee long-distance lorry drivers and their assistant crews on transport assignments are generally entitled to a deduction for actual extra subsistence expenses. The absence from home must be at least 24 hours. You must be able to document your expenses. If you do not have any documentation for your actual expenses, you can claim a deduction of NOK 300 per day. This applies to both domestic journeys and international journeys. 

How do I enter this in my tax return?

Enter the deduction under item 3.2.7. There’s an option for long-distance drivers in the drop-down menu under this item.

The long-distance driver will only have to state the number of days if claiming deductions according to the rate of NOK 300 (number of days x NOK 300). The calculated deduction will then be shown automatically in the “Total”-field. However, if you’re claiming a deduction for actual verifiable expenses, you must enter these under “Actual expenses”, but only if no rate is specified for the day concerned.

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

Check if you are a commuter

Rates and key figures

Food (Board)

The rates for additional expenses for food (board) depend on your type of accommodation.

  • Hotel with breakfast: NOK 455 per day.
  • Hotel without breakfast: NOK 569 per day.
  • Accommodation without cooking facilities: NOK 159 per day.

If your commuter accommodation has cooking facilities you are not eligible to a deduction.

If your employer subsidises your food through you only having to pay a modest contribution towards the cost, you may be entitled to a deduction for the proportion you pay, but with a reduction for cost savings (NOK 88).

If your employer covers your extra expenses according to a set rate, you will not be entitled to a deduction.

If your employer pays your extra expenses for food (board) in an amount which is less than the above rates, you will be entitled to a deduction for the difference between the rate and the amount you actually received..

Example:
You are a commuter living in acommodation wothout cooking facilities. Your employer pays NOK 100 per day you have been at the workplace. Your deduction per day will then be NOK 59 (159-100).

You are entitled to a deduction for your actual living expenses (rent, fixed expenses for commuter accommodation, etc.). If you stay overnight in your own caravan, a fixed rate applies: NOK 63 per day

If you receive free board, you will be taxed for the cost saving at the rate of NOK 88 per day.

New this year

If your commuter accommodation has cooking facilities you are not eligible to a deduction.

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.

How do I enter this in my tax return?

The sum of the deductions for extra expenses for board and lodging is entered under item 3.2.7. 

You will only receive a deduction for the expenses that you yourself cover. If your employer covers all or a proportion of the expenses, you must deduct this amount.

Example:

You stay 200 nights at a hotel with breakfast.

200 days x NOK 455 (rate for hotel with breakfast) = NOK 91,000 in board

You have also paid NOK 79,358 for overnight accommodation at the hotel.

  Board NOK 91,000
+ Accommodation NOK 79,358
= Total NOK 170,358

 

You enter NOK 170,358 under item 3.2.7 in your tax return.

You can use the Commuter Wizard to see what you can claim deductions for and what rates apply to your situation.

Log in to see your tax return.

Open the tax return

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

The documentation you must be able to present depends on what you are claiming a deduction for, but documentation will generally be required for all expenses for which you are claiming a deduction.

Expenses for lodging which exceed NOK 10,000 per year are only deductible when they have been paid via a bank or through deduction from your salary. You must be able to document this through a bank statement or payslip if we ask to see it.