Commuter status - Kunnskapsbasen
Commuter status
On this page, you will find information about what qualifies for commuter status during grant-funded travel and research sabbaticals.
Norsk: Pendlerstatus
Sabbatical topic page | How to submit your mobility grant settlement | Taxation during Research Sabbaticals and Grant-Funded Travel
You may be entitled to deductions* for some of the expenses incurred during a research sabbatical. The portion of the grant that corresponds to such deductible expenses can be treated as tax-free. This means that no tax is deducted from the grant.
*Deduction means that you can subtract some expenses from your income when calculating tax.
Conditions for Obtaining Commuter Status
To ensure that no tax is deducted from commuter expenses, the following conditions must be met:
- The traveler is considered a resident of Norway according to Norwegian internal law.
- The traveler is liable to pay tax to Norway on income from work performed abroad.
- The traveler has a residence in Norway (not rented out), and
- The traveler rents accommodation abroad.
- In addition, visits to the home in Norway are required.
Home Visits
The frequency of travel for those who are single or traveling with family to abroad should be as follows:
- At least eight home visits per year for stays in the Nordic countries
- At least four home visits per year for stays in Europe outside the Nordic countries
- At least two home visits per year for stays in other countries
If your family remains in your shared home in Norway, there is no requirement for home visits. Family is defined as a spouse, children under 22 years, and siblings supported by the traveler.
If your stay is of shorter duration, the number of home visits can be proportional to the number of months abroad. The home visits must be carried out by you, the grant recipient. Your spouse’s travel pattern is not relevant in this assessment.
If the duration of the stay is less than six months, there is no requirement for home visits (provided that the residence in Norway is not rented out).
Changes from 2023 by the Norwegian Tax Administration
If the traveler has none or fewer than the required home visits, you are not defined as a commuter but are still entitled to tax-free coverage of housing costs abroad. In such cases, the accommodation abroad cannot be rented for longer than 12 months (e.g., 01.01.2023 – 31.12.2023).
Commuter declaration form
Pendlererklæringsskjema (xlsx) (in Norwegian)
Contact
For questions, contact The Service Center for Payroll and HR