Table of contents
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.
These rates apply:
| Transport per day | Deduction per km per day for 2024 | Deduction per km per day for 2023 |
|---|---|---|
| 0-24 km | No deduction | No deduction |
| 25-120 km | DKK 2.23 | DKK 2.19 |
| More than 120 km | DKK 1.12 (DKK 2.23 in peripharel municipalities) | DKK 1.10 (DKK 2.16 in peripharel municipalities) |
There are also deduction rates when crossing toll 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.