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.
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) |
These rates apply for 2023:
| Transport per day | Deduction per km per day |
|---|---|
| 0-24 km | No deduction |
| 25-120 km | DKK 2.19 |
| More than 120 km | DKK 1.10 |
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.