Driver: Do you get paid your tax-free travel allowance?

Do you know the rules, when you travel as part of your job?

Know the rules and avoid a tax bill

You can get paid a tax-free travel allowance, when you travel as part of your job.

The allowance covers your expenses for food, accommodation and necessities, it could be a cup of coffee.

You need to register your travels in a scheme. Next, your employer checks that your travel documentation contains the required information.

If your travels don't meet the requirements, or if you fail to provide information in your travel scheme, it may mean that you have to pay tax on your travel allowance for the entire year.

Use our travel scheme - it's simpel and clear

We have prepared a travel scheme for drivers and employers. It's supposed to help you provide the required information and calcualte the correct allowance.

Download and complete the scheme for you travel documentation (currently only in Danish) (pdf)

Example of travel scheme - easy and simple (currently only in Danish) (pdf)

Spot the most common mistakes made by drivers

Take our short test to see how well you know the rules on tax-free travel allowance.

If you know the rules, you don't make the same mistakes and risk having getting an extra tax bill.

Save the test on your mobile phone - so you always have it with you on your travels.

Download the test and see the typical mistakes made by drivers (pdf)

Follow 3 steps and be on your way

1. Meet the requirements

You need to meet 4 requirements to get a tax-free travel allowance:

The duration of your travel must be at least 24 hours
You must have a temporary workplace, it could be your lorry
You may not stay at home or close to your home or workplace
The purpose of your travel must be business - from start to finish

It is impossible to briefly describe the requirements in full as they may depend on several factors and the specific situation. You and your employer should therefore look into it in more detail. Please read more and see some examples here.

2. Prepare your travel documentation

You need to enter 4 types of information in your travel scheme:

Your name, address and CPR no. or employee number
The exact information (time and date) for when you travel started and finished
The address of your destination and the purpose(s) of the the trip
The overall business purpose of the tril - example "Delivery of supplies".

Please feel free to use our travel scheme (in Danish) (pdf)

3. Give your employer the travel information

After your trip, you have to give your travel documentation to your employer or distribution supervisor who will check it and calculate your travel allowance.

Are you an employer? Read more about your resposibility in Danish here.

Fixed rates for food and accommodation

Fixed rates for food and accommodation
Rates	2025	2024
Food allowance for tourist drivers per day when travelling in Denmark	DKK 75	DKK 75
Food allowance for tourist drivers per day when travelling outside Denmark	DKK 150	DKK 150
Food allowance for other drivers per day	DKK 597	DKK 574
Accommodation allowance (overnight stay) per day*	DKK 256	DKK 246
Necessities (if full food allowance is not given, a percentage may be given to cover necessities)	25%	25%
Reduction for free meals
- breakfast	15%	15%
- lunch	30%	30%
- dinner	30%	30%

Drivers transporting goods or individuals are not entitled to have their accommodation expenses covered according to the standard rates.

See more rates here.

Avoid the most common mistakes

Insufficient travel documentation: There is too little information about destination address(es) and descirption of a specific purpose.
Incorrect rates: The rates used for the calculation of allowance were wrong. Remember to use the correct rates for the relevant year.
No information about when the trip started or ended: The documentation must state the starting and finishing times.
Return to permanent establishment: When you get back to your workplace or permanent establishment, the trip is discontinued.
Too short a distance to your home: The distance between your home and your temporary workplace is not long, so you can go home to sleep at night.
Rules on driving hours and rest hours: The fact that you have to stop due to the rules on driving hours and resting hours doesn't mean that you can't spend the night at home, if your home is close by.

For further and legal information in Danish, please see Our legal guide on travel expenses.