Example
At 20 km each way for 220 commuting days, the distance amount is NOK 16,720 before the NOK 12,000 lower threshold. The resulting deduction is NOK 4,720, before any overall limit or personal circumstances.
How the estimate works
The 2026 scenario applies NOK 1.90 per kilometre for a qualifying one-way distance of at least 2.5 km, multiplies by two directions and the commuting days you enter, applies the NOK 120,000 gross ceiling, then subtracts the NOK 12,000 threshold. The tax effect uses a rate you enter.
Common questions
Which distance should I enter?
Use the shortest qualifying route between your home and permanent workplace, in one direction. The official tax authority determines the accepted route and amount.
Should I count home-office days?
No. Enter only days you actually travelled between home and your permanent workplace. The optional comparison shows the estimated tax effect if the additional home-office days you enter had instead been commuting days.
Does the calculator know my tax savings?
No. It estimates the deduction amount and applies the tax-effect percentage you enter. Your full tax position may change the actual effect.
Does this include tolls or ferry costs?
No. Certain documented toll or ferry costs can have separate conditions. This scenario covers only the standard distance calculation.
Scope and limits
Norwegian tax rules only · income year 2026 · checked 17 October 2026. This is a planning estimate, not a tax decision. It does not model commuter home visits, tolls, ferries, employer transport, travel outside the standard EEA route rules, disability exceptions, multiple workplaces or the full tax return. The shortest route, workdays and final deduction must be checked with Skatteetaten.