There is a high probability that during tax settlement season you are faced with the question: can I settle as Pendler and therefore pay lower taxes?
Pendler status is one of the most frequently discussed issues when filing tax returns with the Norwegian Tax Office. The reason is simple: the ability to take advantage of this deduction allows you to significantly reduce your taxable income, and consequently, recover from several to tens of thousands of kroner annually.
Simply put, Pendler is a person who works in Norway but maintains a home in another country and returns to it regularly. Norwegian tax regulations recognize that such a situation generates additional costs (including maintaining two apartments, travel, and meals at the workplace). Therefore, people with this status can benefit from income deductions – tax reliefs – in their tax return (skatmelding).
However, not everyone can be considered a pendler. Specific conditions must be met, including whether you have family abroad, how often you visit home, what type of apartment you rent in Norway, and what expenses you actually incur.
In the rest of the article, we explain in detail who qualifies for this status, what types of pendlers there are, how much you can realistically save, and how to check if you are also entitled to pendler relief.
Types of Pendlers – Family Pendlers and Solitary Pendlers
The status of a pendler in Norway is not the same for everyone. Skatteetaten distinguishes several categories, depending on where your home is located 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 spouse or parentand your family lives permanently in Poland (or another EØS NOK). 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 required – it is enough that the 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
Housing and food relief is valid for a maximum of 24 months in one work commune! - Documents
Marriage certificate, birth certificate of children, confirmation of family registration in Poland.
Pendler to the apartment (enslig pendler)
If you don't have a family to support, but you do have your own apartment or house in Poland, you can be considered a single person. The condition is that you regularly travel to this apartment.
- Trips home
At least 4 times a year (if the home is in Poland or another EØS NOKaj). In the case of Sweden, Denmark or Finland – at least 8 times a year. - Deductions
Similar to above:- Housing costs in Norway,
- Food costs (if no kitchen),
- Travel costs to Poland.
- Living in Poland
It must be your own, permanent home – it cannot be rented to any third party. - Documents
Polish lease/ownership agreement, travel tickets, proof of housing costs.
Pendler to parents
This is a specific situation for people living in Poland with their parents. This is a common solution for younger Poles moving to Norway for work.
- Who qualifies
People who live permanently in their parents' home, without their own apartment in Poland. Up to the age of 22, the office more readily accepts such an address as a "family home." - Trips home
As in the case of the solitary pendler – minimum 4 visits per year (8 for Sweden/Denmark/Finland). - Deductions
- Travel costs to Poland,
- A deduction for housing in Norway is only possible if you actually incur double costs (e.g. you pay rent in Norway and at the same time contribute to the costs of your parents' house and you are able to document this).
- Documents
Confirmation of registration at your parents' home, flight/bus tickets, and possibly proof that you are co-financing the cost of living in Poland.
How do I check if I qualify as a pendler?
The easiest way to check if you meet the pendler's conditions is to use our free toolSimply anonymously answer a few questions about your situation (family, living in Poland, number of trips, place of residence in Norway), and the system will show you what relief you may be entitled to and provide a preliminary estimate of possible deductions.
Remember that the final decision is always made by you The tax authorities based on your tax return (skatmelding) and the documents presented. Therefore, it's worth collecting airline tickets, rental agreements, proof of residence, and children's birth certificates from the outset. This way, in the event of an inspection, you can easily prove your entitlement to the Pendler tax relief.
Conditions for obtaining pendler status
For the tax office to consider you a pendler, you must meet several clearly defined requirements. These apply to both your home in Poland and your accommodation in Norway, as well as how you travel between these locations:
1. A permanent home in Poland
- Your own house or apartment
You must have permanent residence in Poland. This can be a privately owned apartment, a permanent rental, or a family home (e.g., your parents' home) where you are registered. - Independent premises
If you want to deduct housing costs in Norway, your house in Poland should be a so-called selvstendig bolig – that is, have a kitchen, bathroom, water, sewage and appropriate square footage: minimum 30 square meters for one person + 20 square meters 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 a separate apartment, the office does not require that your house in Poland meets the above NOK square footage criteria.
2. Regular trips to Poland
- Pendler to the family
If your family lives in Poland (spouse, children up to 22 years old), there is no minimum number of visits requiredHowever, it is important that the family actually lives in Poland all the time. - Pendler for the apartment
If you are single and have your own apartment in Poland, you must visit it at least 4 times a yearIf your home is in Sweden, Denmark or Finland, a minimum is required 8 visits per year. - Pendler to parents
The same rules apply as for a single pendler – i.e. 4 visits per year (or 8 in neighboring NOKaje). - seasonal work
If you only work part of the year, the number of trips should be proportional (e.g. 2 visits to Poland in half a year).
3. Accommodation in Norway
- Housing
You must cover the costs of living in Norway (rent, utilities, and employer-deducted rent). If your employer provides you with free housing, you have no costs and cannot deduct them. - Food
Food allowance is only available if your place of residence is in Norway. you don't have access to the kitchenThe deduction is calculated as a flat rate for each day of stay. - 24-month limit
Both the housing and food tax relief are valid for a maximum of 2 years from the first deduction. The exception is barracks (Brakker) – the 24-month limit does not apply there.
4. Documentation and evidence
- Tickets and bills
Keep proof of all your trips to Poland – plane tickets, train tickets, ferry tickets, fuel bills, and highway receipts. Without this, it's difficult to prove regular visits. - Lease agreements and registration
You need documents confirming that you own a house in Poland – e.g. a lease agreement, a property deed, a certificate of registration (report). - Family
In the case of a pendler, the family requires marriage or birth certificates of children and proof that the family lives in Poland (e.g. registration). - Rental in Norway
Also keep your Norwegian rental agreement or confirmation of rent deductions from your employer – this is proof that you are responsible for the accommodation costs.
In practice, Skatteetaten does not require documents to be attached to the annual tax return (skatmelding), but in the event of an audit, they may ask you to present them. Therefore, it's worth collecting and archiving all proof of expenses and travel from the outset.
What reliefs 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 pendlerfradragThese deductions are intended to compensate for the additional costs you incur while living and working in Norway while maintaining a home in Poland. In practice, this means you can deduct three groups of expenses from your tax: lottery (accommodation), kost (food) and Stopover (home trips). Each of them has its own rules.
Deduction of accommodation costs (lottery)
- What does it include?
Rent for a rented apartment in Norway, utilities, internet, as well as cleaning or laundry costs, if they are part of the lease agreement. - Conditions?
You must cover these expenses out of your own pocket. If your employer covers the entire expense, you cannot deduct it. - Time limit?
- The relief is available for a maximum of 24 miesiące in the same municipality of work and residence. If you change both your place of work and residence, the 24-month counter can be started anew.
- In case of living in barracks (Brakker) or workers' hotels there is no time limit.
- Example: If you pay NOK 6,000 per month for an apartment, you can deduct NOK 72,000 per year. This reduces your tax by NOK 15,840.
Deduction of food costs (kost)
- When is it due?
Only if at the place of accommodation you don't have the ability to cookIf you live in a guesthouse, hotel, or room without a kitchen, you can calculate flat-rate per diem rates. - Rates?
Skatteetaten publishes the applicable amounts annually. For example, in recent years, it has been around NOK 50-150 per day (when only food costs are deducted, for example, because housing is provided by the employer). - Validity period?
For a maximum of 24 months, the same as for the housing allowance. Exception – if you live in barracks (Brakker), the relief is available without a time limit. - Example: If you work 200 days a year in a place without a kitchen, you can deduct up to approximately NOK 30,000 in food costs.
- NOTE: If you have access to a kitchen in your apartment, you are not entitled to the cost relief.
3. Deduction of travel expenses home (Stopover)
- What does it include?
Airline, ferry, train and bus tickets as well as car travel costs (calculated on a flat-rate basis based on a kilometer rate). - Conditions?
You must actually make trips home to Poland in accordance with the requirements for your type of pendler (family, apartment, parents). - Tax-free amount
There is an annual tax-free amount of NOK 15,250 for 2025. Only expenses above this amount give a real deduction. - Cost Combination
Daily commuting to work in Norway also counts towards this allowance, so the total allowance may be higher.
Pendler Relief Summary
In practice Pendler can mean savings of several to even tens of thousands of kroner per year. It all depends on:
- how much do you pay for an apartment in Norway,
- are you entitled to food relief,
- how often do you travel to Poland and what are the ticket costs?
It's worth remembering that all tax relief only applies if you cover the costs yourself. If your employer pays for your accommodation or tickets, you can't claim them a second time on your tax return.
How much can you save on a pendler? Sample calculations
The savings from being a pendler can be substantial – from a few thousand kronor to even tens of thousands of kronor per year. It all depends on your income, your housing, food, and travel costs, and whether you file as a pendler with a family, single, or living with your parents.
Below are some scenarios showing how much you can realistically save:
Example 1: Pendler to the family – a full year of work
Jan works year-round in Norway and earns NOK 500,000 gross. His wife and children live in Poland, and he rents an apartment in Norway for NOK 6,000 per month. He flies to Poland four times a year (totaling NOK 8,000).
- Apartment: 12 x 6,000 NOK = 72,000 NOK
- Travels: 8,000 NOK (after subtracting 15,250 NOK it does not give a deduction, even after adding commuting it is not enough)
- Total deductions: 72 000 NOK
- Tax effect: at a rate of 22% the saving is 16,000 NOK less tax
Example 2: Pendler alone – living in Poland
Anna is single, works in Norway all year round and earns 450 000 NOK gross. In Poland, she owns an apartment to which she returns four times a year. In Norway, she rents a room in a guesthouse for NOK 5,000 per month, without a kitchen. She spent NOK 12,000 on tickets.
- Apartment: 12 x 6,000 NOK = 72,000 NOK
- Board: lump sum 400 NOK x 200 days = 80,000 NOK
- Travels: 12,000 NOK (does not exceed the tax-free amount, commuting to work is also too short, so there is no deduction)
- Total deductions: 140 000 NOK
- Tax effect: 16,000 NOK less tax
Example 3: Pendler to parents – seasonal work
Marek (25 years old) lives in Poland with his parents and worked in Norway only for half a year (income 250 000 NOK). In Norway, he rented an apartment with a kitchen for NOK 6,000/month. While working in Norway, he came to Poland twice (costs NOK 5,000).
- Apartment: 6 x 6,000 NOK = 72,000 NOK
- Board: lack (had a kitchen)
- Travels: 5,000 NOK (below the tax-free amount)
- Total deductions: 36 000 NOK
- Tax effect: NOK 8,000 less tax
Example 4: Pendler with higher income – NOK 600,000 per year
Kasia earns NOK 600,000 a year. She rents an apartment in Norway for NOK 7,500 a month. It doesn't have a kitchen, so she also deducts expenses. She flies to Poland six times a year, spending NOK 18,000 on tickets.
- Apartment: 12 x 6,000 NOK = 72,000 NOK
- Board: NOK 400 x 220 days = NOK 88,000
- Travels: 18,000 NOK – 15,250 NOK (tax-free amount) = 2,750 NOK
- Total deductions: 180 750 NOK
- Tax effect: tax savings up to NOK 39,765 less tax!
Conclusions from the calculations
We see that:
- the greatest savings are achieved by combining high accommodation costs with the right to a meal allowance,
- Travel to Poland only becomes relevant when the costs (including daily commuting) exceed NOK 15,250 per year in 2025.
Depending on your situation, pendler status can reduce your annual tax by several thousand NOK (e.g., for seasonal work), but for a full year with high housing costs, it can reduce your tax by as much as NOK 40,000. Therefore, it's worth carefully analyzing your situation and checking which tax breaks you're eligible for.
Kildeskatt 25% and pendler status
Since 2019, Norway has had a simplified tax system for foreigners working in NOKaj – the so-called Kildeskatt på lønn, which is a fixed tax of 25% of the entire gross salary. In practice, this means that the employer immediately deducts 25% from the salary and transfers it to the tax office (The tax authorities), and you you do not have to file an annual tax return (skatmelding) and nothing more to settle.
While this is convenient for many people, this system has one significant drawback: There are no discounts or deductions under the KildeskattThis means that you cannot settle as a pendler, you have no right to fradrag for the costs of accommodation, travel or food, or other reliefs (e.g. interest on NOKedyt in Poland).
When is it worth the kildeskatt?
- If you have a very high income – with a low income, the kildeskatt is usually not paid, but it is always worth calculating it individually – we can help with that 🙂
- If you work in Norway for a short time (e.g. a few months) and do not have large additional costs, kildeskatt may be a convenient solution - simple settlement, no formalities, however, depending on your earnings - you may lose out on this system compared to the standard settlement.
- However, if you incur high accommodation costs, fly to Poland frequently and meet the Pendler criteria – It may be much more advantageous for you to switch to a regular tax return.
How to opt out of kildeskatt?
We encourage you to contact us: +47 21 38 38 21 – we will check whether the 25% tax is worth it for you or whether it is worth giving it up.
Comparative example
Tomasz earns NOK 500,000 a year and rents an apartment in Norway for NOK 6,000 a month. He flies to Poland four times a year.
- In the kildeskatt system: tax = 25% x NOK 500,000 = NOK 125,000. No deductions possible.
- In the regular system as pendler: income less costs (NOK 72,000 housing + NOK 8,000 travel) = NOK 420,000. Tax calculated in Skattekalkulator (official tax calculation tool) approx. NOK 86,680.
Difference: Jan saves NOK 38,320 by switching from the flat-rate kildeskatt to the regular settlement with pendler relief.
But that's not all – even if he were not entitled to the pendler, after giving up the 25% tax he would be about NOK 11,350 ahead, because on the standard tax with earnings of NOK 500,000, the tax itself is about NOK 113,640 for 2025.
Summary
Kildeskatt 25% is a quick and easy system for those who don't want to deal with tax returns. However, if you meet the Pendler criteria and incur significant expenses in Norway, or simply don't earn much, it is worth giving up the kildeskatt and settling according to general rulesThe difference in tax can amount to tens of thousands of kronor per year.
FAQ – Frequently asked questions about pendler status
Can I be a pendler if I only work part of the year?
Yes, pendler status is also available to people working in Norway seasonally or on short-term contracts. The condition is that you maintain a home in Poland and travel there proportionally to your employment period (e.g., two visits in six months). Deductions are only available for the months in which you actually incurred expenses.
Is pendler status available to people on the 25% kildeskatt?
No. You cannot deduct any expenses under the Kildeskatt system. If you want to use the Pendler relief, you must switch to regular tax settlement rules and file an annual tax return (skatmelding).
Do I have to collect all the tickets and receipts for Pendler?
Yes. Even if the office doesn't ask you to attach documents to your tax return, you'll still need to present them if you're audited. Keep your plane and train tickets, fuel receipts, rental agreements for apartments in Poland and Norway, proof of residence, and your children's birth certificates/marriage certificate if you file as a dependent.
What if I live in a barracks?
People living in barracks have more favorable rules: they are not subject to the 24-month limit on deductions for lottery tickets and taxes. This allows them to settle their housing and food costs for longer.
Can I be a pendler if I live with my parents?
Yes, this is what's known as a "parents' trip." At least four trips home per year are required (eight if you live in Sweden, Denmark, or Finland).
Is pendler status available to people working on a rotational basis (e.g. 6/6 weeks)?
Yes, provided you meet all the requirements. The rotation system itself does not exclude pendler status, but you must be able to document your travel and meet the general requirements.
Can I change the 25% kildeskatt tax to the standard tax during the year?
Yes. This may be the case if, for example, you started the year on the Kildeskatt (Kildeskatt) but in the meantime met the requirements for the Pendler tax return and switched to the standard tax return. The tax office will calculate the tax on your entire income according to the general rules. It's worth checking this as early as possible to maximize your tax relief.
Summary
Status Pendler is one of the most important tax reliefs available to Poles working in Norway. Thanks to it, you can deduct housing costs (lottery), food (kost) and travel to Poland (Stopover), which often means savings of several or even tens of thousands of crowns per year.
However, to benefit from the relief, you must meet specific requirements. conditions: own a home in Poland, return there regularly and document the costs incurred. It is also important to settle your taxes according to general principles – in the system kildeskatt 25% no discounts are available.
It's worth remembering that every case is different: different rules apply to those living with a family, those living alone, or those living with their parents. The most important thing here is to understand your situation and gather the appropriate documents to easily demonstrate your entitlement to deductions. skatmelding.
Pendler status offers a real opportunity for lower taxes and a larger refund. If you want to check if you meet the requirements, use our free tool or contact us directly. It's better to be sure now than to miss out on savings of up to NOK 40,000 per year.
Do you have questions about Pendler or other reliefs in Norway?
Or maybe you need help with settling your taxes with the Norwegian or Polish tax authorities?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 a.m. to 21:00 p.m. and we will be happy to help!
Author of the article: Marcin – marcin@efirma.no
