3.2.9 Deduction for travel expenses for home visits
Applies to the income year 2019
If you have to stay away from home because of work, you can claim a deduction for your travel expenses between your commuter accommodation and your home. The deduction is given for expenses that exceed NOK 22,700, up to a maximum of NOK 97,000 (applies to travels within and outside the EEA area) minus the basic deduction.
Does this item concern me?
If you stay away from home overnight because of your work, you may be a commuter and entitled to a deduction for your home visits. The condition for being granted a deduction is that you pay the travel expenses yourself.
There is no deduction for travel expenses to commuter accommodation for spouses, spouse-equivalent partners or children. The deduction only applies to your own travels (home visits).
Remuneration for home visits is tax-free as long as it does not generate a profit in connection with the deduction rules. Expenses for road tolls and ferries must be included in the calculation although they do not fulfil the minimum amount and time saved. Read more in the guide Skatte-ABC (in Norwegian only), and the topic “Skatte-ABC, tema "Merkostnader – besøksreiser til hjemmet" (additional expenses – home visits) item 6.3.
Any profit is liable to tax as salary, while any losses are deductible.
Find out how much you can deduct for commuting between your home, commuter accommodation and workplace (home visits):
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 The 75,000 kilometres per year maximum travel distance deduction has been repealed, and instead a maximum deduction of NOK 97,000 minus the basic deduction has been set.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 deduction for travel for commuters within Norway and the EEA
If you're only claiming a distance-based deduction at the per kilometre rate, you can claim a maximum deduction of NOK 97,000. The deduction must be reduced by the NOK 22,700 basic deduction, which will give a maximum deduction of NOK 74,300.
When total combined home visits and travel to/from the workplace exceed 50,000 km for the income year and you're 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.
If you travel home by air, you can claim a deduction for your actual airfare costs instead of a distance-based deduction for the flight.
If you claim a deduction for your actual airfare costs while also using a car/public transport for some of the journeys or parts of the journeys, the maximum travel distance isn't reduced by the travel distance associated with the flights. This means that your maximum deduction is NOK 74,300 + a deduction for actual airfare costs (no amount limit).
Maximum deduction for travel for commuters outside the EEA
The rules on distance-based deductions don't generally apply to commuter travel home outside the EEA. For such visits home, you are entitled to a deduction for documented expenses if you use a means of transport other than a private car. However, if you can document the use of a private car for your travel home, you can claim a deduction for expenses at the kilometre rates used for distance-based deductions.
For travel home outside the EEA, the maximum deduction for total annual travel expenses is set to NOK 97,000 before applying the basic deduction of NOK 22,700. The maximum annual deduction is therefore NOK 74,300. This maximum deduction also includes any distance-based deductions for daily travel between commuter accommodation and the place of work.
How do I enter this in my tax return?
Under item 3.2.9, you must enter:
- number of trips
- distance (number of kilometres for a round trip)
- any toll roads
- any ferry expenses
- any air travel expenses
Sample form completion
The distance from your home to your commuter accommodation is 350 kilometres one way, i.e. 700 kilometres for a round trip. You travel home from your commuter accommodation 25 times during the course of a year. The deduction will then be:
|700 kilometres x 25 trips x NOK 1.56:||NOK 27,300|
|-||Basic deduction:||NOK 22,700|
You enter NOK 4,600 under item 3.2.9 in your tax return. If you've also entered work-related travel under item 3.2.8, you must add together your work-related travel and home visits before you subtract the basic deduction.
When you submit electronically, you only fill in specification of the travel deduction:
Item 3.2.9: 25 trips of 700 kilometres each (roundtrip)
You can use the commuter calculator to calculate your deduction.
If you commute within Norway or the EEA, you can also claim a deduction for your expenses relating to toll roads, ferries and tunnels. The deduction for these expenses in its entirety is given when the total exceeds NOK 3,300 per year. If you commute outside the EEA, your expenses for toll roads, ferries and tunnels will be included in the maximum amount of NOK 97,000.
If you claim a deduction for ferry expenses, you must make sure that the ferry legs aren't included in the route for which you are claiming the distance-based deduction.
You don't have to send us any documentation for this, but you must be able to present it if we ask to see it.
This will for example apply to documentation concerning:
- your journeys through tickets, receipts or similar, stating the route, date and your name.
- expenses for toll roads, ferries and/or air travel if you are claiming a deduction for these.