Changes in deduction rules for commuters
If your commuter accomodation has cooking facilities, you get no deductions for food expences of any sort.
As a commuter, you have the right to claim deductions for extra expenses related to board (food and drink) when the commuter accommodation does not have any cooking facilities. This deduction is available for a maximum of 24 months from when the deduction for extra expenses was first granted.
The 24-month time limit also applies to lodging, which means that the right to deductions for board and lodging stops after 24 months from when you were first granted a deduction for these expenses.
The rules regarding the 24-month limit to deductions came into effect from and including the 2020 income year. The 24-month time limit is calculated from 1 January 2018, so that the right to deduct does not lapse until 1 January 2020.
If you change municipalities for both your place of work and commuter accommodation, a deduction can be granted for a new 24-month period.
Kari works in Trondheim and lives in Oslo with her family. She started working in Trondheim on 1 January 2019 and claimed deductions for rent (lodging) for her commuter accommodation in Trondheim in the 2019 and 2020 tax return.
The 24-month period expired on 31 December 2020
Kari is not entitled to claim deductions for her lodging expenses in the 2021 tax return or later because the 24-month period expired on 31 December 2020.
New job
On 1 March 2023, Kari started in her new job in Ålesund, where she acquired a new commuter accommodation. Because she changed both workplace and commuter accommodation to another municipality, she can again claim deductions for rent (lodging) in the 2023 tax return.