Personal allowance
This is an amount of money that you are allowed to earn without paying tax. The allowance is automatically calculated into your tax calculations. In 2023, the personal allowance for the full year amounts to DKK 48,000 (DKK 46,600 in 2022).
Employment allowance
You also have an employment allowance, which is calculated automatically. The allowance cannot exceed DKK 45,600 in 2023 (DKK 43,500 in 2022).
Assessed deductions
As a foreign student you will typically only have one assessed deduction, the deduction for transport between home and work exceeding 24 km per day.
The deduction is calculated as the number of working days multiplied by a deduction per kilometer for each working day. The deduction does not apply to transport between your home and your place of education.
For further information, please see
Deductions and allowances
Preliminary income assessment
Tax rates