You must pay tax on food and accommodation which is paid for by your employer, unless provided while you are travelling or in connection with a temporary workplace.

Coffee, tea, free fruit schemes and canteen contributions are tax exempt.

  • If the value of food and accommodation is not included in your tax assessment notice, box 11, you should enter it yourself in box 15.
  • If you have ordinary food and accommodation expenses, you may use the rates below to calculate the value of food and accommodation.

Check your tax assessment notice in E-tax, box 11

Change your tax assessment notice in E-tax, box 15

 Food/accommodation 2021 2020
Free food and accommodation per month DKK 3,434.17 DKK 3,412.50
Free food per day DKK 80 DKK 80
Two meals per day DKK 65 DKK 65
One meal per day DKK 45 DKK 40

Please see our legal guide (in Danish) for further legal information.