You are entitled to deduct your actual expenses or to use standard rates.
Conditions for obtaining a deduction for food and accommodation
- You need to have a temporary workplace.
- The distance between your temporary workplace and your normal place of residence must be such that it is impossible for you to spend the night at your normal place of residence and travel back and forth every day.
- The deduction is per day and is calculated from the actual time your trip starts. The day your trip ends you can deduct 1/24 of the food rate per hour or part thereof.
You are not entitled to a deduction if:
- your employer provides a tax-free travel allowance or covers your expenses as per account rendered.
- You get a deduction for double housekeeping.
Standard rates Food and accommodation | Per day | How long? |
Food: | DKK 555 in 2023 DKK 539 in 2022 | No more than 12 months. After one year you will need to document expenses for food to get the deduction. |
Accommodation: | DKK 238 in 2023 DKK 231 in 2022 | As long as the workplace is temporary. |
Example 2022
Your trip begins on Monday at 08.00 and end ends at Wednesday at 15.00.
Deduction accommodation: 2 days of DKK 231 (Monday and Tuesday) | DKK 462 |
Deduction food: 2 days of DKK 539 (Monday and Tuesday) | +DKK 1,078 |
Deduction food: 7/24 of DKK 539 (Wednesday from 8.00 until 15.00) | + DKK 157 |
Total deduction | = DKK 1,697 |
Deduction for food and accommodation Deduction | Days | DKK |
Deduction for accommodation | 2 days (Monday and Tuesday) at DKK 228 | Total 456 |
Deduction for food | 2 days (Monday and Tuesday) at DKK 532 | Total 1,064 |
Deduction for food | 7/24 of DKK 532 (Wednesday from 08.00-15.00) | Total 155 |
| Total deduction | 1,675 |
Enter your expenses in your tax assessment notice, box 53, and in your preliminary income assessment, field 429.