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 2017

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 Wizard. Using this wizard, 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.

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.
It also applies when you have free board at your place of work.

This item also applies to seafarers who have been onboard a vessel where the employer has covered petty expenses.

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 according to the following rates:

  • a guesthouse rate of NOK 315 per day in the case of domestic journeys, or
  • a guesthouse rate of NOK 300 per day in the case of international journeys. 

How do I enter this in my tax return?

Enter the deduction under item 3.2.7. However, for 2017, there is no separate dropdown menu option for long-distance lorry drivers in the item.

Domestic journeys:

Use the rate for accommodation without cooking facilities, and declare the number of days. The deduction will be calculated automatically.

International journeys:

Long-distance drivers must calculate the deduction manually if they want to enter a deduction based on the rate of NOK 300 (number of days x NOK 300). The amount under “Actual expenses” in the item Actual verifiable expenses must be entered under “Actual expenses” as well, 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 586 per day.
  • Hotel without breakfast: NOK 733 per day.
  • Accommodation with cooking facilities: NOK 205 per day.
  • Accommodation without cooking facilities: NOK 315 per day.

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 87).

If you have access to kitchen staff, canteen or a mess where you can purchase breakfast, lunch or evening meals, you will be entitled to a deduction at the rate of NOK 200 per day regardless of your type of accommodation. This applies for example to defence employees who have access to a canteen or mess.

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) and accommodation (lodging) 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 and your employer pays NOK 150 per day on which you have been at the workplace. Your deduction per day will then be NOK 50 (200-150).

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 61 per day

If you receive free board, you will be taxed for the cost saving at the rate of NOK 87 per day.

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 586 (rate for hotel with breakfast) = NOK 117,200 in board

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

  Board NOK 113,600
+ Accommodation NOK 79,358
= Total NOK 192,958

 

You enter NOK 196,558 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.

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.

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