What conditions must be met to qualify for pendler status in Norway?

There is a strong chance that during tax filing season you are faced with the question: can I file as a pendler and therefore pay lower taxes?

Pendler status is one of the most frequently discussed issues when filing with the Norwegian tax office. The reason is simple - being able to claim this deduction can significantly reduce taxable income and, as a result, recover even several to several tens of thousands of kroner a year.

Put simply, a pendler is a person who works in Norway but keeps their home in another country and returns there regularly. Norwegian tax rules recognise that this situation creates additional costs (including maintaining two homes, travel and food at the place of work). That is why people with this status can claim income deductions - tax allowances - in their tax return (skattemelding).

However, not everyone can be recognised as a pendler. You must meet specific conditions - related, among other things, to whether you have family abroad, how often you visit your home, what kind of accommodation you rent in Norway and what costs you actually incur.

In the rest of the article we explain in detail who qualifies for this status, what types of pendler there are, how much you can realistically save and how to check whether you are also entitled to the pendler allowance.

Types of pendler - pendler with family and single pendler

Pendler status in Norway is not the same for everyone. Skatteetaten distinguishes several categories, depending on where your home is and who you share it with.

Below we describe the three most common cases among Poles:

Pendler to family (familiependler)

This is the most common situation among our compatriots, when you are a spouse or parent and your family lives permanently in Poland (or another EEA country). Even if you work in Norway, the family home in Poland remains your main home.

• **Trips home
  **There is no minimum number of visits to Poland - it is enough that your family actually lives there permanently.
• Deductions
  • Accommodation costs in Norway,
  • Food costs (when there is no kitchen), and
  • Travel costs to Poland.
• **24-month limit
  **The accommodation and food allowances apply for a maximum of 24 months in one work municipality!
• **Documents
  **Marriage certificate, children's birth certificates, confirmation of the family's registration in Poland.

Pendler to a home (enslig pendler)

If you do not have family to support, but you own your own flat or house in Poland, you may be recognised as a single pendler. The condition is that you travel to this home regularly.

• **Trips home
  **At least 4 times a year (if the home is in Poland or another EEA country). In the case of Sweden, Denmark or Finland - at least 8 times a year.
• **Deductions
  **As above:
  • Accommodation costs in Norway,
  • Food costs (if there is no kitchen),
  • Travel costs to Poland.
• **Home in Poland
  **It must be your own permanent home - it cannot be rented out to third parties.
• **Documents
  **Rental/ownership agreement in Poland, travel tickets, proof of housing costs.

Pendler to parents

A specific situation that applies to people living in Poland with their parents. This is a common solution for younger Poles going to work in Norway.

• **Who qualifies
  **People living permanently in their parents' home, without their own flat in Poland. Up to the age of 22, the office more readily accepts such an address as the "family home".
• **Trips home
  **As in the case of a single pendler - at least 4 visits a year (8 for Sweden/Denmark/Finland).
• Deductions
  • Travel costs to Poland,
  • The accommodation deduction in Norway is possible only if you actually incur double costs (for example, you pay rent in Norway and at the same time contribute to the costs of your parents' home and can document this).
• **Documents
  **Confirmation of registration at your parents' home, plane/bus tickets, and possibly proof that you co-finance the upkeep of the flat in Poland.

How do I check whether I qualify as a pendler?

The easiest way to check whether you meet the pendler conditions is to use our free tool. Simply answer a few questions anonymously about your situation (family, flat in Poland, number of trips, place of residence in Norway), and the system will show which allowances may apply to you and will give a preliminary estimate of the possible deductions.

Remember that the final decision is always made by Skatteetaten on the basis of your tax return (skattemelding) and the documents provided. That is why it is worth collecting plane tickets, rental agreements, registration confirmations and children's birth certificates from the outset. This way, if you are audited, you will be able to prove your right to the pendler allowance without any problem.

Conditions for obtaining pendler status

For the tax office to recognise you as a pendler, you must meet several clearly defined requirements. They concern both your home in Poland and your accommodation in Norway, as well as the way you travel between these places:

1. Permanent home in Poland

• **Own house or flat
  **You must have a permanent place of residence in Poland. This may be an owner-occupied flat, a flat rented for an indefinite period, or a family home (for example, your parents' home) where you are registered.
• **Independent dwelling
  **If you want to deduct accommodation costs in Norway, your home in Poland should be a so-called selvstendig bolig - that is, it should have a kitchen, bathroom, water, sewage and the appropriate size: at least 30 square metres for one person + 20 square metres for each additional person over 15 years of age.
• **Exception
  **If in Norway you live in a barracks, guesthouse or hotel where you do not have an independent flat, the office does not require your home in Poland to meet the above size criteria.

2. Regular trips to Poland

• **Pendler to family
  **If your family lives in Poland (spouse, children up to 22 years old), there is no minimum number of visits. However, it is important that the family actually continues to live in Poland.
• **Pendler to a home
  **If you are single and have your own flat in Poland, you must visit it at least 4 times a year. If your home is in Sweden, Denmark or Finland - a minimum of 8 visits a year is required.
• **Pendler to parents
  **The same rules apply as for a single pendler - that is, 4 visits a year (or 8 in neighbouring countries).
• **Seasonal work
  **If you work only part of the year, the number of trips should be proportionate (for example, 2 visits to Poland in half a year).

3. Accommodation in Norway

• **Flat
  **You must bear the costs of accommodation in Norway (rent, utilities, rent deducted by the employer). If your employer provides accommodation free of charge, you have no costs and cannot deduct them.
• **Food
  **The food allowance applies only if you do not have access to a kitchen at your place of residence in Norway. The deduction is calculated as a flat rate for each day of stay.
• **24-month limit
  **Both the accommodation and food allowances apply for a maximum of 2 years from the first deduction. The exception is barracks (brakker) - there the 24-month limit does not apply.

4. Documentation and evidence

• **Tickets and receipts
  **Keep proof of all trips to Poland - plane, train and ferry tickets, fuel receipts, motorway receipts. Without this it is difficult to prove regular visits.
• **Rental agreements and registration
  **You need documents confirming that you have a home in Poland - for example a rental agreement, proof of ownership, a registration certificate (meldunek).
• **Family
  **In the case of pendler to family, marriage certificates or children's birth certificates are required, as well as proof that the family lives in Poland (for example registration).
• **Rent in Norway
  **Also keep your rental agreement in Norway or confirmation of rent deductions by your employer - this is proof that you incur accommodation costs.

In practice, Skatteetaten does not require documents to be attached to the annual tax return (skattemelding), but in the event of an audit it may ask to see them. That is why it is worth collecting and archiving all proof of costs and travel from the outset.

What allowances and deductions are available to a pendler?

The biggest benefit of pendler status is the ability to reduce your taxable income through the so-called pendlerfradrag. These deductions are intended to compensate for the additional costs you incur by living and working in Norway while maintaining a home in Poland. In practice, this means that you can deduct three groups of expenses from tax: losji (accommodation), kost (food) and reise (travel home). Each has its own rules.

Deduction for accommodation costs (losji)

• **What does it cover?
  **Rent for rented accommodation in Norway, utility charges, internet, as well as cleaning or laundry costs if they are part of the rental agreement.
• **Conditions?
  **You must pay these expenses out of your own pocket. If your employer covers the full amount, you cannot deduct it.
• Time limit?
  • The allowance is available for a maximum of 24 months in one work and residence municipality. If you change both your workplace and your place of residence, the 24-month clock can start again.
  • In the case of living in barracks (brakker) or worker hotels, there is no time limit.
• Example: if you pay 6 000 NOK per month for accommodation, over a year you can deduct 72 000 NOK. This reduces your tax by 15 840 kr.

Deduction for food costs (kost)

• **When is it available?
  **Only when you do not have the possibility to cook at your place of accommodation. If you live in a guesthouse, hotel or a room without a kitchen, you can claim flat-rate meal allowances.
• Rates?
  Skatteetaten publishes the applicable amounts every year. For example, in recent years this has been around 50-150 NOK per day (in cases where only food costs are deducted because accommodation is, for example, provided by the employer).
• **Period of application?
  **For a maximum of 24 months, just like the accommodation allowance. Exception - if you live in barracks (brakker), the allowance is available without a time limit.
• Example: if you work 200 days a year in a place without a kitchen, you can deduct even around 30 000 NOK in food costs.
• NOTE: if you have access to a kitchen in your flat, the kost allowance does not apply.

3. Deduction for travel home costs (reise)

• **What does it cover?
  **Plane, ferry, train and bus tickets, as well as car travel costs (calculated as a flat rate based on the kilometre rate).
• **Conditions?
  **You must actually travel home to Poland in accordance with the requirements for your type of pendler (family, home, parents).
• **Tax-free threshold
  **There is an annual tax-free threshold - 15 250 NOK for 2025. Only expenses above this amount give a real deduction.
• **Combining costs
  **Daily commuting to work in Norway is also included in the same pool, so the total allowance may be higher.

Summary of pendler allowances

In practice, pendler can mean savings of several to even several tens of thousands of kroner a year. It all depends on:

• how much you pay for accommodation in Norway,
• whether you are entitled to the food allowance,
• how often you travel to Poland and what the ticket costs are.

It is worth remembering that all allowances apply only if you cover the costs yourself. If your employer pays for your accommodation or tickets, you cannot deduct them a second time in your tax return.

How much can you save as a pendler? Example calculations

The savings from pendler status can be really significant - from several to even several tens of thousands of kroner a year. It all depends on what your income is, what accommodation, food and travel costs you incur, and whether you file as a pendler with family, single or living with parents.

Below are a few scenarios showing how much you can realistically save:

Example 1: Pendler to family - full year of work

Jan works all year in Norway and earned 500 000 NOK gross. His wife and children live in Poland, and he rents a flat in Norway for 6 000 NOK per month. He flies to Poland 4 times a year (total costs 8 000 NOK).

• Accommodation: 12 x 6 000 NOK = 72 000 NOK
• Travel: 8 000 NOK (after deducting 15 250 NOK it does not give a deduction, even after adding commuting to work it is still too little)
• Total deductions: 72 000 NOK
• Tax effect: at a rate of 22% the saving is 16 000 NOK lower tax

Example 2: Single pendler - flat in Poland

Anna is single, works in Norway all year and earns 450 000 NOK gross. In Poland she owns a flat to which she returns 4 times a year. In Norway she rents a room in a guesthouse for 5 000 NOK per month, without a kitchen. She spent 12 000 NOK on tickets.

• Accommodation: 12 x 5 000 NOK = 60 000 NOK
• Food: flat rate 400 NOK x 200 days = 80 000 NOK
• Travel: 12 000 NOK (does not exceed the tax-free threshold, commuting to work is also too short, so there is no deduction)
• Total deductions: 140 000 NOK
• Tax effect: 30 800 NOK lower tax

Example 3: Pendler to parents - seasonal work

Marek (25 years old) lives in Poland with his parents, and in Norway he worked only half the year (income 250 000 NOK). In Norway he rented accommodation with a kitchen for 6 000 NOK/month. During the time he worked in Norway he came to Poland 2 times (costs 5 000 NOK).

• Accommodation: 6 x 6 000 NOK = 36 000 NOK
• Food: none (he had a kitchen)
• Travel: 5 000 NOK (below the tax-free threshold)
• Total deductions: 36 000 NOK
• Tax effect: 8 000 NOK lower tax

Example 4: Pendler with higher income - 600 000 NOK a year

Kasia earns 600 000 NOK a year. She rents a flat in Norway for 7 500 NOK per month, has no kitchen, so she also deducts kost. She flies to Poland 6 times a year, spending 18 000 NOK on tickets.

• Accommodation: 12 x 7 500 NOK = 90 000 NOK
• Food: 400 NOK x 220 days = 88 000 NOK
• Travel: 18 000 NOK - 15 250 NOK (tax-free threshold) = 2 750 NOK
• Total deductions: 180 750 NOK
• Tax effect: tax saving of as much as 39 765 NOK lower tax!

Conclusions from the calculations

We can see that:

• the greatest savings come from combining high accommodation costs with entitlement to a meal allowance,
• travel to Poland only becomes significant when costs (together with daily commuting to work) exceed 15 250 NOK a year for 2025.

Depending on the situation, pendler status can reduce your annual tax by a few thousand NOK (for example, in seasonal work), but with a full year and high accommodation costs - even by 40 000 NOK. That is why it is worth analysing your situation carefully and checking which allowances apply to you.

Kildeskatt 25% and pendler status

Since 2019, Norway has had a simplified tax system for foreigners working in the country - the so-called Kildeskatt på lønn, meaning a flat tax of 25% on total gross pay. In practice, this means that the employer immediately deducts 25% from your salary and transfers it to the tax office (Skatteetaten), and you do not have to submit an annual tax return (skattemelding) or do any further filing.

Although this is convenient for many people, the system has one significant drawback: under kildeskatt no allowances or deductions are available. This means that you cannot file as a pendler, you are not entitled to fradrag for accommodation, travel or food costs, or to other allowances (for example, interest on a loan in Poland).

When does kildeskatt pay off?

• If you have very high earnings - with low income, kildeskatt is usually not worthwhile, but it is always worth calculating individually - we can help with that 🙂
• If you work in Norway for a short time (for example, a few months) and do not have high additional costs, kildeskatt can be a convenient solution - simple filing, no formalities, however depending on your earnings - you may lose out under this system compared with standard taxation.
• If, however, you incur high accommodation costs, fly to Poland often and meet the pendler conditions - it may be much more beneficial for you to switch to the ordinary tax system.

How do I opt out of kildeskatt?

Please contact us: +47 21 38 38 21 - we will check whether the 25% tax is worthwhile for you or whether it is better to opt out of it.

Comparison example

Tomasz earns 500 000 NOK a year and rents a flat in Norway for 6 000 NOK per month. He flies to Poland 4 times a year.

• Under kildeskatt: tax = 25% x 500 000 NOK = 125 000 NOK. No deductions available.
• Under the ordinary system as a pendler: income reduced by costs (72 000 NOK accommodation + 8 000 NOK travel) = 420 000 NOK. Tax calculated in Skattekalkulator (the official tax calculation tool) approx. 86 680 NOK.

Difference: Jan saves 38 320 NOK by switching from flat-rate kildeskatt to ordinary filing with the pendler allowance.

But that is not all - even if he were not entitled to pendler status, after opting out of the 25% tax he would still be about 11 350 NOK better off, because under standard tax on earnings of 500 000 NOK, the tax itself is about 113 640 NOK for 2025.

Summary

Kildeskatt 25% is a quick and simple system for people who do not want to deal with tax filing. However, if you meet the pendler conditions and incur significant costs in Norway, or simply do not have high earnings, it is worth opting out of kildeskatt and filing under the general rules. The difference in tax can amount to even several tens of thousands of kroner a year.

FAQ - the most frequently asked questions about pendler status

Can I be a pendler if I work only part of the year?

Yes, pendler status also applies to people working in Norway seasonally or on a short contract. The condition is to maintain a home in Poland and to make trips to it in proportion to the period of work (for example, 2 visits within half a year). Deductions are available only for the months in which you actually incurred costs.

Does pendler status apply to people on kildeskatt 25%?

No. Under kildeskatt you cannot deduct any costs. If you want to use pendler allowances, you must switch to the ordinary tax filing rules and submit an annual return (skattemelding).

Do I have to keep all tickets and receipts for pendler?

Yes. Even if the office does not ask for documents to be attached to the return, in the event of an audit you will have to present them. Keep plane and train tickets, fuel receipts, rental agreements for flats in Poland and Norway, proof of registration and children's birth certificates/marriage certificates if you file as a pendler to family.

What if I live in barracks?

People living in barracks have more favourable rules: the 24-month limit for losji and kost deductions does not apply to them. This means that accommodation and food costs can be deducted for longer.

Can I be a pendler if I live with my parents?

Yes, this is the so-called "pendler to parents". At least 4 trips home per year are required (8 if you live in Sweden, Denmark or Finland).

Does pendler status apply to people working on rotations (for example, 6/6 weeks)?

Yes, provided that you meet all the conditions. The rotation system itself does not exclude pendler status, but you must be able to document the trips and meet the general requirements.

Can I change tax from kildeskatt 25% to standard during the year?

Yes. This may be the case if, for example, you started the year on kildeskatt but in the meantime met the pendler conditions and switched to ordinary filing, the office will recalculate the tax on your total income under the general rules. It is therefore worth checking this as early as possible in order to make the most of the allowances available to you.

Summary

Pendler status is one of the most important tax allowances available to Poles working in Norway. Thanks to it, you can deduct accommodation costs (losji), food costs (kost) and travel to Poland (reise), which often means savings of several or even several tens of thousands of kroner a year.

To benefit from the allowance, however, you must meet specific conditions: have a home in Poland, return there regularly and document the costs incurred. It is also important to file under the general rules - under kildeskatt 25% no allowances apply.

It is worth remembering that every case is different: different rules apply to a pendler with family, a single pendler or someone living with parents. The most important thing here is to understand your situation and gather the relevant documents so that you can easily prove your right to deductions in skattemelding.

Pendler status is a real opportunity for lower tax and a bigger refund. If you want to check whether you meet the conditions, use our free tool or contact us directly. It is better to make sure now than to lose the chance to save up to 40 000 NOK a year.

Do you have questions about pendler or other allowances in Norway?

Or do you need help filing with the Norwegian or Polish tax authorities?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 - 21:00 and will be happy to help!

Author of the article: Marcin - marcin@efirma.no