On this page, you will find an overview of what expenses are typically taxable and non-taxable in connection with research sabbaticals and grant-funded travel.

Norsk: Skatt ved forskningstermin og stipendreiser

Sabbatical topic page | How to submit your mobility grant settlement | Commuter status

The main rule according to the Tax Act is that grants are considered taxable income when there is such a close connection between the work performed and the benefit obtained that it is natural to see the grant as a benefit gained from work. NTNU assumes that grants for research sabbaticals and grant-funded travel are taxable.

However, the tax liability is completely or partially waived if, after the research sabbatical, you can present an account with receipts showing that the grant has been used for deductible expenses. Deductible expenses are those you can claim a tax deduction for in your tax return.

Expenses that are normally tax-free

*Tax-free means that no tax is deducted from the payment.

Housing expenses (rent, electricity, home insurance)

Documented expenses for rent, electricity, gas, internet, waste disposal, municipal fees, and home insurance abroad are covered tax-free if commuter conditions are met.

First trip abroad

You must document the total expenses for the first trip from Norway to the place of stay abroad. This includes, among other things, flights/taxis/buses from home in Norway to home abroad. This is covered tax-free*.

Last trip home to Norway

You document the total expenses for the last trip from the place of stay abroad to Norway. This includes, among other things, flights/taxis/buses from home abroad to home in Norway. This is covered tax-free*.

Moving costs

Documented expenses can be covered tax-free. This can include extra baggage on the plane or sending some boxes by mail. Expenses for renting furniture abroad are taxable.

Entry costs (visa, vaccinations, medical examinations, etc.)

Expenses related to visas and visa applications are tax-free*. This does not apply to expenses for passport renewal. Other necessary entry expenses, such as vaccinations or medical checks, can be covered tax-free*.

School fees

School fees for children can be covered in cases where private school is necessary to maintain a standard of education for the children equivalent to that in Norway. Necessary school uniforms and school materials that are not required or are free in Norway are tax-free* additional expenses. Coverage of expenses for kindergarten, preschool, and after-school programs is considered taxable. In special cases, the Norwegian Tax Administration may consider such costs as deductible.

Home visits

Visits to the home in Norway can be covered tax-free* for the employee if commuter conditions are met. When the family is abroad, visits cannot be covered tax-free* for family members.

Note that business trips abroad can be covered tax-free* regardless of commuter status.

Expenses that are normally taxable

Expenses of a private nature:

• Car rental, car purchase
• Insurance
• Gym, leisure activities for children
• Kindergarten expenses, preschool, after-school programs
• Household items, equipment
• Furniture, rental of furniture, cleaning of housing
• Clothes, suitcases, etc.
• Medicines, toiletries
• Travel between residence and workplace abroad
• Other trips (except for the first trip to / last trip from, commuter trips / visits if commuter conditions are met, and possibly business trips in connection with work).

The list is not exhaustive.

• Paid-up pension policy ("Fripolise") and educational grants (with NTNU’s mobility grant)

Contact

The Service Center for Payroll and HR