Table of contents
Mileage
An employer in Denmark can reimburse employees for using a personal vehicle for business journeys. An example of a business journey is driving to a client’s office for a client visit.
There are maximum mileage allowances that employers can reimburse tax free.
The following rates apply:
First 20,000 km of the year | Above the 20,000 km within the year | ||
---|---|---|---|
Car or motorcycle | 2023 | DKK 3,73 per km | DKK 2,19 per km |
2024 | DKK 3,79 per km | DKK 2,23 per km | |
Bike or scooter | 2023 | DKK 0,61 per km | DKK 0,61 per km |
2024 | DKK 0,62 per km | DKK 0,62 per km |
You can pay your employees more than these maximum amounts, however, the excess will be considered taxable income. If you pay less than these amounts, reimbursement is tax-free.