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. You are only entitled to the deduction for the number of days you actually travel to and from your work (which means that the days you work from home, participate in courses, are sick, on leave, etc. are not included). 

You find the increased rates for 2022 below under 'Deduction rates for transport and toll bridges and examples of calculation'.

Please note that if you have reported your expected deduction for transport between home and work for 2022 in your preliminary income assessment, the new rates are not applied. You can now make a new calculation with the correct rate in E-tax (TastSelv). You can also wait to do so until you have to report in on your tax assessment notice for 2022.

Change your tax assessment notice, box 51

Calculate deductions and change your preliminary income assessment, field 417

When are you entitled to a deduction for transport between home and work?

Transportmiddel bilTransportmiddel busTransportmiddel cykelAll means of transport are accepted, including cars, busses or bikes.

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 your 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.

Your deduction for transport between home and work will be included in your tax assessment notice. The actual deduction is approximately 26%. So if your deduction for transport between home and work is DKK 1,000, the value of this deduction is approx. DKK 260.

Calculate your deduction for transport between home and work (in Danish)

You have to report your deduction for transport between home and work in your tax assessment notice even if you have already done it in your preliminary income assessment.

In the tax assessment notice, you settle your deduction for transport between home and work based on the number of days you actually travelled to work. This means that you have to deduct days you were on holidays, worked from home or were sick. You also have to report if you worked extra days.

Keep track on the number days you travel to and from work

You can help yourself by keeping track on the number of days you actually travelled to and from work by means of a calendar. At the start of the new year, you can no longer see the specific details you entered in your deduction for transport in your preliminary income assessment.

Deduction rates for 2022 and 2021

Transport per day Deduction per km per day for 2022* Deduction per km per day for 2021
0-24 km DKK 0 (no deduction) DKK 0 (no deduction)
25-120 km DKK 2.16 DKK 1.90
More than 120 km DKK 1.08 (DKK 2.16 in peripheral municipalities) DKK 0.95 (DKK 1.90 in peripheral municipalities)

*The deduction for transport between home and work for 2022 has been increased due to rising petrol prices

Deduction rates for 2022 and 2021 when crossing toll bridges

Bridge Means of transport Additional deduction per trip in 2022 and 2021 
Great Belt Car/motorcycle DKK 110
Great Belt Train/public transport DKK 15
Øresund Car/motorcycle DKK 50
Øresund Train/public transport DKK 8
Frederikssund
Crown Princess Mary's
Bridge
Car

DKK 0 in 2022

DKK 12 in 2021

Example: Transport by train


Jane lives in Vejle and works in Horsens throughout 2021. She travels 60 km each day and she goes by train and has bought a monthly pass.

Jane's deduction per day:

60 km - 24 km = 36 km x DKK 1.90 per km: = DKK 68.40 

In all of 2021, Jane's deduction amounts to:

Working days (not including holidays and days off): 248 Days
Ordinary holidays and days off: - 30 Days
Days working from home or away on courses, etc.: - 10 Days
Days off sick: - 5 Days
Total deduction: (248 Tage - 45 Tage) x DKK 68.40 = DKK 13,885.20

Example: Transport 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.

Crossing the Great Belt, he obtains a deduction per trip of DKK 110 by car and DKK 15 by train in 2021.

Deduction per day in own car:

120 km - 24 km = 96 km x DKK 1.90 per km    DKK 182.40 
Over 120 km: 258 km - 120 km = 138 x DKK 0.95 per km    DKK 131.10 
Deduction for passing the bridge: 2 x DKK 110 per trip    DKK 220.00
Deduction per day: = DKK 533.50

(Remember to keep documentation for bridge expenses.)

Deduction per day by train: 

120 km - 24 km = 96 km x DKK 1.90 per km    DKK 182.40
Over 120 km: 258 km - 120 km = 138 x DKK 0.95 per km    DKK 131.10
Deduction for passing the bridge: 2 x DKK 15 per trip      DKK 30.00
Deduction per day: = DKK 343.50

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.

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 have to enter the number of working days with actual transport between your home and your workplace. You are not entitled to the deduction for days when you do not physically go to your workplace this could be when you work from home, are sick, on holidays or just have a day off.

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 other countries, including Sweden or Germany

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

If you work at several places or have several workplaces in a year, you have to enter the number of days you have traveled to each of the places of work.

You add a new workplace by selecting ‘Tilføj nyt kørselsfradrag’ (Add new deduction for transport between home and work) in E-tax.

If you drive to and from the same workplace more than once a day, you are entitled to a deduction if travel more than 24 km in total a day. 

You have to claim two deductions for transport between home and work where you adjust the number of kilometres per day to match the number you actually travel.

This is how you claim two deductions for transport in E-tax

  1. Claim a deduction for transport where you enter the number of days a month where you have travelled to and from work one time.
  2. Claim a deduction for transport where you enter the number of days for each month where you have travelled more than once to and from work. Enter the number of kilometres you have done in total per day in field ‘Afstand pr. dag’ (Distance per day).

Example:

Lynn is a school teacher and has 30 kilometres to and from work. Some days she goes back and forth between home and the school twice as she has parents teacher meetings in the evening. For such days she claims an additional deduction and enters 60 kilometres per day. In this way, the first 24 kilometres will not be deducted from the total distance twice.

If you travel from your home to several workplaces in the course of one day, you are entitled to a deduction for transport if you travel more than 24 kilometres in total. 

You leave your home for the first workplace. From there you go to workplace no. two and then back home.

This is how you report this kind of deduction i E-tax

  1. Claim a deduction for transport between home and work where you enter your home address and the address for workplace no. one.
  2. Select ‘Tilføj arbejdsadresse’ (Add work address) and enter the address of workplace no. two.
  3. Enter number of days per month.

If you travel from your home to several workplaces in the course of one day, you are entitled to a deduction for transport if you travel more than 24 kilometres in total. 

This is how you claim your deduction for transport in E-tax:

  1. Claim a deduction for transport between home and work where you enter your home address and the address for workplace no. one.
  2. Select ‘Tilføj arbejdsadresse’ (Add work address) and enter the address of workplace no. two.
  3. Enter number of days per month.
  4. Manually, enter the total kilometres in the fiel ‘Afstand pr. dag’ (Distance per day).

Example:

Max works as a temp in two different workplaces on the same day. He has 30 kilometres from his home to one of the workplaces. There are 10 kilometres between the two workplaces and from workplace no. two to his home he travels 40 kilometres.

Sometimes, Max gets home before he heads off to this workplace no. two. He needs to enter the total number of kilometres manually. In this way, the first 24 kilometres will not be deducted twice from the total number of kilometres.

If you have a job, where you are only at home at your home address for the weekend? Some people travel to work on Mondays and come back home on Fridays.

In such cases, your travel is considered one daily trip and the first 24 kilometres are only deducted once. 

This is how you claim your deduction for transport in E-tax

Example 1: A place to stay the night is not the same as a workplace.

Deduction for transport 1 is claimed as follows:

  1. Claim deduction for transport where you enter you home address and the address for your workplace.
  2. Select ‘Tilføj arbejdsadresse’ (Add work address) and enter the address of where you stay the night.
  3. Enter the number of such trips (days) per month. In this way, your deduction for transport for Monday and Friday will be calculated automatically. 

Deduction for transport 2 is claimed if the distance from where you stay the night to your workplace is more than 12 kilometres each way.

  1. Claim another deduction for transport where you enter the address of the place you stay and the address of your workplace for the days Tuesday, Wednesday and Thursday.

Example 2: If your place to stay is the same as your workplace

  1. Claim a deduction for transport where you enter you home address and the address of your workplace. Your travel to and from work is consideren to have taken place the same day.
  2. Enter the number of such trips (days) per month. One trip is from home to work on Monday and back home on Friday. In this way, the first 24 kilometres are only deducted once.

If you work as a temp and travel to many different workplaces, you cannot use our guide to calculate your deduction for transport between home and work.

In this case, you have to make a manual overview of transport and you have to keep it for your tax assessment notice. 

You can enter your expected deduction for transport between home and work uin field 417 (Deduction for transport between home and work).

In your tax assessment notice, you have to click the calculator next to box 51 to enter your actual deduction for transport between home and work.

Please call us at (+45) 72 22 28 28, if you need help to report your deduction for transport between home and work.

If you live in a peripheral municipality (yderkommune) or on certain small islands and you travel more than 120 km between home and work every day, you can get a higher deduction for transport between home and work than normal. When you enter your home and work addresses and enter your deduction for travel between home and work in E-tax (TastSelv), you will automatically be given the increased deduction.

Likewise, you are entitled to a deduction if you live on an offshore island in a peripheral municipality or on one of the small islands mentioned below. You are entitled to a deduction of DKK 219 per night on those days you cannot make it home for the night due to the distance between your home and your workplace.

You enter such a deduction for living on a small island under 'Rejsefradrag' (Travel deduction) in box 53 in your tax assessment notice (field 429 in your preliminary income assessment).

Peripheral municipalities in Jutland

Brønderslev, Frederikshavn, Hjørring, JAmmerbugt, Læsø, Morsø, Norddjurs, Skive, Struer, Sønderborg, Thisted, Tønder, Vesthimmerland and Aabenraa.

Peripheral municipalities in East Denmark and Funen

Bornholm, Faaborg-Midtfyn, Guldborgsund, Langeland, Lolland, Odsherred, Samsø, Slagelse, Svendborg, Vordingborg and Ærø.

Small islands

Aarø, Baagø, Egholm, Endelave, Hjarnø, Mandø, Nekselø, Orø, Sejerø and 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 cannot deduct your expenses for the first 24 km which corresponds to DKK 45.60 per day in 2021 (DKK 47.04 in 2020). So if you travel less than 24 km, you should deduct an amount from the ferry or flight expenses (please see the example below).

You can use our deduction calculator in E-tax (Tast-Selv) to calculate the deduction for transport for most ferry connections. However, the calculator is not able to calculate deductions for flight connections.

Example: Transport by means of ferry and car, more than 24 km

Claire lives on an island and works on the mainland 17 km from the harbour. The daily driving is thus 34 km. Claire brings her own car on the ferry. The ticket price is DKK 120 in 2021.

The daily deduction is (transport of 34 km):

34 km - 24 km = 10 km x DKK 1.90 per km DKK 19
Ferry expenses DKK 120
Daily deduction: DKK 19 + DKK 120 = DKK 139

Example: Transport by means of ferry and car, less than 24 km

Jean lives on an island and works on the mainland. She brings her car on the ferry and drives 16 kilometres each day. The 16 kilometres don't entitle her to a deduction as the lower limit is 24 kilometres and the difference should be deducted from the ferry expenses.

Deduction per day (transport of 16 km):

16 km - 24 km = -8 km x DKK 1.90 per km - DKK 15.20
Ferry expenses DKK 120
Deduction per day: DKK 120 - DKK 15.20 = DKK 104.80

If you travel very long distances, the documentation requirements are strict.

If you go by ferry or plane between home and work, you are entitled to deduct the actual expense for the ferry or plane. You document your expenses by means of plane or ferry tickets, receipts for petrol, etc. 

If you travel between the EU and the rest of the world, passport stamps may also be used as documentation for how you travelled.

If you earn less than DKK 353,000 in 2023 (DKK 344,300 in 2022), you are entitled to an additional deduction for transport between home and work.

The additional deduction amounts to maximum DKK 15,400 in 2023 (DKK 15,400 in 2022). It is reduced gradually for income between DKK 303,000 and DKK 353,000 in 2023 (DKK 294,300 - 344,300 in 2022).

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.