Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.


Deduction for transport between home and work

An employee can be entitled to a deduction for transport between home and work. This deduction is only applicable to the days the employee travels to and from work. All means of transportation are accepted, including cards, buses or bikes.

An employee is entitled to this deduction if the following requirements are fulfilled:

  • The distance between home and work should be more than 24 km roundtrip. That means that it should be at least 12 km one-way;
  • Transport is not covered by the employer or there is no company car available to the employee;
  • The employee is not an unpaid intern.

Below you can find the deduction rates. These rates were increased in light of the rise in fuel prices. These revised rates apply for the whole income year 2022.

Transport per day Deduction per km per day
0-24 km No deduction
25-120 km DKK 2.16
More than 120 km DKK 1.08 (DKK 2.16 in peripheral municipalities)

 

There are also deduction rates when crossing bridges. You can find these deduction rates and more information on the deduction for transport between home and work in general on the Danish Customs and Tax Administration’s website.

Double housekeeping

An employee who has a double housekeeping can deduct DKK 400 per week. No documentation is needed for this. If you want a higher deduction, you need to be able to prove your expenses with documentation.

This deduction applies if the following requirements are fulfilled:

  • You must maintain double housekeeping for reasons related to Work;
  • Your work must be temporary (fixed term);
  • You must be married, cohabiting or a single parent;
  • The distance between the homes must be such that having to travel back and forth every day would not be reasonable;
  • You can use the deduction for double housekeeping for a maximum period of two years;
  • You cannot get a deduction for double housekeeping and food and accommodation (i.e. per diem) at the same time.

Last changed