You are entitled to a deduction for transport between home and Work no matter what means of transportation you use.

Deduction rates for 2019

Deduction rates for 2019 when crossing the Great Belt Bridge and the Øresund Bridge

Check your tax assessment notice

Your deduction for transport between home and work is not automatically included in your tax assessment notice. So, it is a good idea to check it when it becomes available in the spring.

If the deduction is included on your tax assessment notice, our calculation is based on 216 working days. This corresponds to a working year in which you have 6 weeks of holiday and 6-8 weekdays without work-related transport. If you have worked more or less, for example due to sickness or working from home, you need to adjust the number of working days accordingly.

The actual travel distance

You must use the actual travel distance between your home and your workplace. This does not have to be the shortest route.

If you take the train or the bus, the normal distance by car is applicable. If, for example, you pick up colleagues or drop off/pick up children, you should not include the extra kilometres.

Your route to your workplace may in some cases be longer than the route calculated by our system. In that case, you must enter the distance yourself.

If the distance between your home and workplace is unusually long, you may be required to provide documentation.

No deduction for transport on non-working days

You should not include days off, holidays, sick days or days when you work from home. If we have calculated your deduction in the tax assessment notice, we set the number of working days/transport days at 216.

The 216 working days correspond to a full working year with 6 weeks' holiday plus 6-8 working days without transport. The extra days may, for example, be sick days, days off or days when you work from home.

Use your official address

Your official address registered in the Danish national register (Folkeregistret) is considered your place of residence.

If you are temporarily staying at a different place (like your holiday home, a hotel, with family or friends) you should calculate the deduction between your temporary place of residence and your work. However, your deduction cannot be any higher than the deduction you get for transport between your usual place of residence and your work.

Deduction for transport when carpooling

It makes no difference how you distribute the driving expenses. You can get a deduction even if you do not pay anything towards the transport.

If you commute across the Øresund Bridge or the Great Belt Bridge, however, only one person in the car is entitled to the additional bridge crossing deduction.

If you live in Sweden or Germany

You can also get a deduction for transport between home and work if you live in Germany or Sweden.

If you work at different workplaces during the year, you need to enter the number of days you have worked at each place.

If you travel to several workplaces on the same day, you are entitled to a transport deduction if the total distance you travel per day exceeds 24 km. This also applies if you travel to and from the same workplace several times during the day.

If the distance you travel between your home and your workplace is more than 60 km and if you live in a peripheral municipality (udkantskommune), you can get a higher deduction for transport between home and work than normal. You are now entitled to this higher deduction until the end of 2019, regardless of when you began receiving the higher deduction for transport.

Our deduction calculator automatically calculates the additional deduction if you live in a peripheral municipality.

You can get a deduction for expenses for ferry and flight tickets if these means of transport are part of the normal transport route between home and work. You can also get a deduction for ferry expenses incurred for your means of transport (car, motorcycle, bike) to be used for the further transport.

In addition, you may deduct expenses in relation to the number of kilometres driven to the ferry berth/airport and from the ferry berth/airport.

You can use our deduction calculator to calculate the deduction for transport for most ferry connections. However, the calculator is not able to calculate deductions for flight connections.

You cannot deduct your expenses for the first 24 km, corresponding to DKK 47.52 per day in 2019 (DKK 46,56 in 2018).

For transport on the ground before or after the ferry or flight trip, the lower limit (i.e. the first 24 km) is calculated on the transport on ground and then on ferry and flight expenses, if any.

You must be able to document your expenses if requested by the Danish Tax Agency (Skattestyrelsen).

Example 1: From island to mainland

Jens lives on an island and works on the mainland. He takes the ferry to work. The price of the ferry ticket is DKK 60 in 2019.

There is no further transport to his work.

The daily deduction for transport is: DKK 60 - DKK 47.52 = DKK 12.48

Example 2: From island to mainland with further transport

Hanne lives on an island and works on the mainland eight kilometres from the harbour. The daily driving is thus 16 km.

Hanne brings her own car on the ferry. The ticket price is DKK 120 in  2019.

The 16 km transport on ground does not entitle her to a deduction because of the lower limit, and the daily expenses for the ferry must be reduced by:

16 km - 24 km= 8 x DKK 1.98 = DKK 15.84

The daily deduction for transport between home and work amounts to: DKK 120 - DKK 15.84 = DKK 104.16.

If, for example, Hanne drove 34 km by car in addition to the ferry trip, she would be entitled to a deduction of (34-24 km) 10 km x DKK 1.98 = DKK 19.80 in addition to the ferry ticket:

DKK 19.80 + DKK 120 = DKK 139.80

If you earn less than DKK 328,100 in 2019 (DKK 322,100 in 2018), you are entitled to an additional deduction for transport between home and work.

The additional deduction amounts to maximum DKK 15,400 in 2019 (DKK 13,900 in 2018). It is reduced gradually for income between DKK 278,100 and DKK 328,100 in 2019 (DKK 272,100 - 322,100 in 2018).

The system automatically calculates the additional deduction on your preliminary income assessment and tax assessment notice.

If you claim a deduction for travel between home and work that relates to foreign income, it must be deducted from the foreign income in question. Please report it when you report information about the pay in E-tax for individuals (TastSelv) under Udenlandsk indkomst (foreign income).