# Commuting deductions for EEA workers: money back

Do you work in Norway but have your family in another EEA country? Commuting deductions for travel, meals and accommodation can give you thousands back on your tax return. See the 2025 and 2026 rates and the two traps.

Canonical: https://samfunnprep.no/en/articles/pendlerfradrag-utenlandsk-arbeidstaker-norge
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-07-22T13:33:06.39+00:00
Modified: 2026-09-24T12:15:58.932563+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Travel, meals and accommodation Commuting deductions cover additional costs for home visits, meals and housing when you work in Norway and live elsewhere in the EEA.
- Withholding tax blocks the deduction With withholding tax (PAYE) you get no deductions; you must switch to normal taxation to claim commuting deductions.
- Meals and accommodation stop after 24 months After 24 months at the same workplace you lose meals and accommodation but keep the travel deduction; huts are exempt from 2025.

A commuting deduction is a tax deduction you can claim if you work in Norway but have your home elsewhere in the EEA – for example, with your family. The deduction covers travel, meals and accommodation, and can give you many thousands of kroner back on your tax return. But two traps mean that many people miss out on the money.

The EEA stands for the European Economic Area: all EU countries plus Norway, Iceland and Liechtenstein. This guide applies to you if you are an EEA citizen and pay tax in Norway. The tax return you submit now (spring 2026) covers the income year 2025 – these are the rates that give you "money back now".

## What is a commuting deduction?

A commuter is a person who lives in one place and works in another, where it is not possible to travel home every day. In that case, the Tax Authority considers your home to be your **taxable residence**, even though you sleep near work during the week. Because you have extra costs from living in two places, you can deduct some of these from your tax return: the trips home, meals and accommodation at your workplace.

## Are you a commuter? Two types

There are two types of commuters, with slightly different requirements:

- **Family commuter:** You have a spouse, registered partner or your own children at home. If your family is abroad, **the home must be located in an EEA country** for you to get a deduction for family home visits, meals and accommodation. In practice, **3–4 home visits per year** are usually accepted for family commuters with a home abroad.
- **Single commuter (from age 22):** You live alone. Then you must travel home **at least every third week**, and the home must normally be a **self-contained dwelling** (private entrance, at least 30 square meters, access to water and sewage). The requirements are stricter than for family commuters.

## Travel deduction: rates 2025 and 2026

The travel deduction is calculated based on the shortest route between home and work, regardless of how you actually travel. You only get a deduction for the amount **above a minimum limit**. The distance must be at least 2.5 km each way.

| Travel deduction | Income year 2025 | Income year 2026 |
|---|---|---|
| Rate per km | 1,83 kr | 1,90 kr |
| Minimum limit | 15 250 kr | 12 000 kr |
| Maximum limit | 100 880 kr | 120 000 kr |

The fact that the minimum limit is lowered to 12 000 kroner in 2026 means that more people come over the threshold and get a deduction. **Home visits to family** are also counted as travel deductions – and you do not lose these after 24 months (see trap 1 below).

## Meals and accommodation

For meals (food) you get a fixed amount per day, which depends on whether your accommodation has **cooking facilities** (ability to cook):

| Meals per day | 2025 | 2026 |
|---|---|---|
| Hotel | 678 kr | 693 kr |
| Without cooking facilities (hut/boarding house) | 400 kr | 400 kr |
| With cooking facilities / private | 105 kr | 107 kr |

**Note the trap:** If your room or apartment has cooking facilities, you fall to the low rate (105–107 kr) – you cannot use the 400-kroner rate. For **accommodation**, there is no fixed rate: you deduct the **actual, documented** rent, so keep your lease agreement and receipts.

In total this can be large amounts. If you live for example in a hut without cooking facilities for 200 days, the meal deduction alone is 200 × 400 kr = 80 000 kroner, in addition to rent and home visits. This is why it is worth taking some time to get it right.

## Trap 1: the 24-month rule

The right to deduct **meals and accommodation ends after 24 months** at the same workplace. After that you retain the travel deduction and home visits, but lose meals and accommodation. From income year 2025 there is one **exception**: if you live in a **hut**, you can keep the deduction for meals and accommodation even after 24 months – if you can document that you actually live in a hut.

## Trap 2: withholding tax gives no deductions

Many new workers are automatically on **withholding tax on salary** (PAYE) – a simple, flat tax. But with withholding tax you get **no deductions at all**, not even commuting deductions. If you want to claim commuting deductions, you must **opt out of withholding tax** and be taxed according to normal rules through your tax return. Calculate what is worth it before you choose.

The old **standard deduction** for foreign workers was removed in 2019 and now only applies to seafarers and offshore workers. In any case you cannot combine standard deduction and commuting deduction – it is either or. On SamfunnPrep you will find more [tools and guides for newcomers to Norway](https://samfunnprep.no/en/verktoy).

## How to document your home abroad

The Tax Authority requires proof that you actually have a home in the EEA. Have ready:

- marriage certificate or confirmation of partnership, and birth certificate for children (for family commuters),
- **proof of residence** showing shared address in your home country,
- proof of home visits: tickets, toll or ferry receipts, fuel receipts.

Without documentation, the Tax Authority will reject the deduction. If you are unsure about your whole tax return, read [paying tax in Norway for the first time](https://samfunnprep.no/en/articles/betale-skatt-forste-gang-norge) and [foreign income and assets in your tax return](https://samfunnprep.no/en/articles/utenlandsk-inntekt-formue-skattemelding-norge).

## How to claim a commuting deduction – step by step

1. **Check that you are a commuter** (family commuter or single commuter) according to the requirements above.
2. **Are you on withholding tax?** Consider opting out of the scheme so you can get deductions. Read more about [pay slip and tax withholding](https://samfunnprep.no/en/articles/lonnsslipp-og-skattetrekk-norge).
3. **Collect receipts** for travel, meals and accommodation, and documentation of your home in the EEA.
4. **Enter the deduction in your tax return** under travel/commuting.
5. **Get your money** in [your tax settlement](https://samfunnprep.no/en/articles/skatteoppgjor-2026).

Tax and deductions are part of the social knowledge you encounter in the civics exam. On SamfunnPrep you can practice for free how Norway's tax system works.

## FAQ

### Who can claim a commuting deduction?

You who work in Norway but have your actual home somewhere else where daily commuting is not possible. If your family is abroad, the home must be located in an EEA country to get a deduction for family home visits, meals and accommodation.

### How much is the travel deduction in 2026?

For income year 2026 the rate is 1,90 kr per km, with a minimum limit of 12 000 kr and a maximum limit of 120 000 kr. For income year 2025 the rate is 1,83 kr per km and the minimum limit is 15 250 kr.

### What is the 24-month rule?

The right to deduct meals and accommodation ends after 24 months at the same workplace. You retain the travel deduction. From 2025 the 24-month rule does not apply if you live in a hut and can document it.

### Can I claim a commuting deduction if I have withholding tax?

No. With withholding tax (PAYE) you get no deductions. If you want to claim commuting deductions, you must opt out of withholding tax and be taxed according to normal rules through your tax return.

### What do I need to document?

You must document your home in the EEA (proof of residence, marriage certificate and birth certificates for family commuters) and your home visits (tickets, toll, ferry or fuel receipts), as well as rent for accommodation.

## Sources

- [Satser for reisefradrag mellom hjem og arbeid](https://www.skatteetaten.no/en/rates/deduction-for-travel-between-home-and-work/)
- [Forskrift om satser mv. for forskudd og skattefastsetting for 2026](https://lovdata.no/dokument/SF/forskrift/2025-11-07-2216)
- [Forskrift om satser mv. for forskudd og skattefastsetting for 2025](https://lovdata.no/LTI/forskrift/2024-11-27-2889)
- [Pendler, skattemessig bosted og fradrag for merkostnader](https://www.skatteetaten.no/en/rettskilder/type/uttalelser/bfu/pendler-skattemessig-bosted-og-fradrag-for-merkostnader/)
- [Merkostnader – kost og losji (Skatte-ABC, 24-månedersregelen)](https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/gjeldende/merkostnader--kost-og-losji-ved-overnatting-utenfor-hjemmet/)
- [Utenlandske arbeidstakere i Norge (standardfradrag avviklet 2019)](https://verdtavite.kpmg.no/utenlandske-arbeidstakere-i-norge.aspx)

Citation: Hlib Suslov, "Commuting deductions for EEA workers: money back", SamfunnPrep, 2026-07-22T13:33:06.39+00:00, https://samfunnprep.no/en/articles/pendlerfradrag-utenlandsk-arbeidstaker-norge