If you have more than 24 km to and from work (that is more than 12 km each way), you are entitled to a deduction for transport between home and work no matter the means of transport (car, train, bus, bike, etc.). 

All kinds of paid work, including student jobs and salary subsidy jobs, give you the right to the deduction.

However, you are not entitled to the deduction if:

  • your employer pays for the transport
  • you have a company car at your disposal
  • you are a student and travel between your home and place of study. The state education grant (SU) is not considered salary.
  • you are an unpaid intern.

The actual deduction is approx. 26%. So if your deduction for transport between home and work is DKK 1,000, the value of this deduction is approx. DKK 260.

Change your tax assessment notice, box 51

Change your preliminary income assessment, field 417

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

Deduction rates for 2019

Transport per day Deduction per km per day for 2019 Deduction per km per day for 2018
0-24 km DKK 0 (no deduction) DKK 0 (no deduction)
25-120 km DKK 1.98 DKK 1.94
More than 120 km DKK 0.99 (DKK 1.98 in peripheral municipalities) DKK 0.97 (DKK 1.94 in peripheral municipalities)

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

Means of transport Additional deduction per trip in 2019 and 2018 

Roskilde Fjord

Frederikssund

Car/motorcycle DKK 12 (only in 2019)
Great Belt Car/motorcycle DKK 110
Train/public transport DKK 15
Øresund Car/motorcycle DKK 50
Train/public transport DKK 8

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 2 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.

Example 1: Transport by train

Jane lives in Vejle and Works in Horsens throughout all of 2018. She travels 60 km each day and she goes by train and has bought a monthly pass.

Deduction per day:

60-24 km: 36 km x DKK 1.94/km = DKK 69.84

In all of 2018 Jane's deduction amounts to:

Workingdays (not including holidays and days off): 248
Ordinary holidays and days off: 30
Days off sick: 5
Days working from home or away on courses, etc.: 10
Total deduction: 203 days x DKK 69.84 = DKK 14,177.52

Example 2: Tranport by car or train crossing a bridge

John lives in Roskilde and works in Odense. He travels 258 km each day and he goes in his own car. Passing the Great Belt he obtains a deduction per trip of DKK 110 in 2018.

Deduction per day:

120 - 24 km: 96 km x DKK 1.94/km = DKK 186.24
More than 120 km: 138 km x DKK 0.97/km = DKK 133.86
Bridge expenses: 2 x DKK 110 = DKK 220
Deduction per day: DKK 540.10
(Remember to keep documentation for bridge expenses).

If John travels by train the deduction is:

120 - 24 km: 96 km x DKK 1.94/km = DKK 186.24
More than 120 km: 138 km x DKK 0.97/km = DKK 133.86
Bridge expenses: 2 x DKK 15 = DKK 30
Deduction per day: DKK 350.10

The actual travel distance

You must use the actual travel distance between your official home address (the one registeret with the Danish national register) 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 such cases, 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. If the number of printed working days is not correct, you will have to make a correction.

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 locations 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 (yderkommune) or on certain small islands, you can get a higher deduction for transport between home and work than normal.

From 1 January 2019, you are likewise entitled to a deduction if you live on an offshore island in a periphial municipality or on one of the small islands mentioned below.

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.

Peripheral municipalities in 2019
Jutland Eastern Denmark and Funen
Læsø Morsø Langeland Lolland
Brønderslev Norddjurs Ærø Samsø
Hjørring Tønder Svendborg Bornholm
Frederikshavn Vesthimmerland Faaborg-Midtfyn Guldborgsund
Jammerbugt Skive Odsherred Slagelse
Struer Sønderborg Vordingborg
Thisted Aabenraa

 

Small islands
Aarø Baagø     Egholm Endelave    
Hjarnø Mandø Nekselø     Orø
Sejerø Tunø

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 DKK 47.52 per day in 2019 (DKK 46,56 in 2018). The amounts correspond to the first 24 kilometres which are not deductible.

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: Transport by means of ferry and car

Claire lives on an island and works on the mainland 17 kmfrom the harbour. The daily driving is thus 34 km.

Claire brings her own car on the ferry. The ticket price is DKK 120 in 2018.

The daily deduction is:

34-24 km: 10 km x DKK 1.94 =  DKK 19.40
Ferry expenses: DKK 120
Daily deduction: DKK 19.40 + DKK 120 = DKK 139.40

If, instead, Claire works 8 km from the harbour and Thus travels 16 km each day by car in addition to the ferry trip, the deduction will be smaller. The 16 km does not entitle her to a deduction due to the lower limit of 24 km a day and the difference should be deducted from the ferry expenses.

Her daily deduction is thus:

16 km - 24 km: -8 km x DKK 1.94 = DKK -15.52
Ferry expenses: DKK 120
Daily deduction: DKK 120 - DKK 15.52 = DKK 104.48

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 non-Danish income, it must be deducted from the non-Danish income in question. Please report it when you report information about the pay in E-tax for individuals (TastSelv) under Udenlandsk indkomst(non-Danish income).  

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