3.2.8 Deduction for travel between the home and permanent workplace (travel to/from work)
Applies to the income year 2019
You can claim a deduction for expenses for travel between your home and your permanent place of work which exceed NOK 22,700 and up to NOK 97,000 before the basic deduction. You will be entitled to this deduction irrespective of your actual expenses and the means of transport you use. The deduction is calculated on the basis of travel distance. The total may be pre-completed based on the information from last year's tax return.
Does this item concern me?
As a general rule, you must have a full-time job with a return journey of at least 64 kilometres between your permanent place of work and your home in order to be entitled to the deduction for travel. The travel route is calculated as the number of kilometres via the shortest route regardless of the route you actually take, the means of transport you use or whether you travel with others.
Driving to and from meetings, straight from home to meetings and between customers is considered to constitute work-related travel and is included under item 3.2.1 Minimum standard deduction, or alternatively item 3.2.2 Actual expenses.
If you have any more questions about what can be included in the deduction for travel, you can contact us.
Rates and key figures
NOK 1.56 per kilometre for the first 50,000 kilometres.
Thereafter NOK 0.76 per kilometre.
Section 6-44, subsection 1 of the Taxation Act has been changed, and this will take effect from the start of 2019. The 75,000 kilometres per year maximum travel distance deduction has been repealed, and instead a maximum deduction of NOK 97,000 minus the basic deduction has been set.
Maximum travel deduction
The maximum deduction amounts to NOK 74,300, and applies to the sum of work-related travel and home visits from item 3.2.9.
When total combined home visits and travel to/from the workplace exceed 50,000 km for the income year and you are able to document higher transport costs (excl. road tolls, ferries etc.) than the standard distance-based deduction, your deduction for the total combined distance travelled over 50,000 km will be NOK 0.76 per km. Read more in the guide Skatte-ABC (in Norwegian only), topic “Merkostnader - besøksreiser til hjemmet” (additional expenses – home visits) item 4.1.3.
Number of days
You must use the actual number of days that you travelled to work. If you work full-time, there are usually 230 working days a year. You must deduct absence due to illness, work-related travel, leave, etc. if it amounts to more than 15 working days a year. If you’re in part-time employment or work shifts, the actual number of trips must be used.
How do I enter this in my tax return?
If you have been granted a deduction for travel previously and have not moved or changed job, the travel deduction will be entered in the tax return. Check that it corresponds to the travel during the year.
Information is missing or incorrect
If the information is incorrect or missing, you must change or enter:
- Number of days.
- Distance (kilometres for a return journey) per day.
- Any road tolls. Road tolls must be entered under the field for ferry/road tolls.
- Reason for change.
The distance from home to your place of work is 35 kilometres one way, i.e. 70 kilometres for a return journey. In the case of daily travel over a year, the allowance will be:
|70 kilometres x 230 days x NOK 1.56||NOK 25,116|
|-||Non-deductible amount||NOK 22,700|
You enter NOK 2,416 under item 3.2.8 in your tax return. When you submit electronically, you must only fill in the itemisation of the travel deduction:
Item 3.2.8: 230 days of 70 kilometres each (return journey)
You can use the travel deduction calculator to calculate your allowance.
In some instances you may be entitled to a deduction for road toll and ferry costs in addition to the travel deduction. In order to claim the deduction for toad toll or ferry costs, you must be dependent on using a car and the expenses must exceed 3 300 kroner per year
Dependens on car use
If you have two hours less travel time per day by using a car compared with using public transport, then you are dependent on car use.
When expenses exceed 3 300 kroner
Deduction for road toll costs is granted in full when the sum of ferry and road toll costs (by lowest ticket price) exceeds 3 300 kroner per year. If you have a season ticket or discount card for toll roads or ferries, the discounted price should be used for calculating whether the deduction is granted and the amount.
You are not required to send us any documentation, but you must be able to provide documentation upon request.
You are entitled to the standard deduction for work-related travel regardless of your actual expenses, which is why documentation is not required.
If we request documentation, you must be able to provide the following:
- Documentation of your expenses, if you claim deduction for expenses linked to road tolls, ferries or airfare. You must document your paid subscription, commuter pass, one-way ticket etc. If you claim deduction for expenses linked to road tolls, you must also substantiate the minimum of two hours saved on travel and waiting time when using a car instead of public transport.
- Documentation of your expenses, if you claim deduction for more than NOK 0.76 per kilometers for a travel distance that exceeds 50,000 kilometers per year.