You are entitled to deduct your actual expenses or to use standard rates.
Standard rates Food and accommodation | Per day | How long? |
Food: | DKK 539 in 2022 DKK 532 in 2021 | No more than 12 months. After one year you will need to document expenses for food to get the deduction. |
Accommodation: | DKK 231 in 2022 DKK 228 in 2021 | As long as the workplace is temporary. |
The deduction is granted per day and must be calculated from the actual time of departure. For return days, you can deduct 1/24 of the food allowance rate per commenced hour.
Example (2021 rates):
Your trip begins on Monday at 08.00 and end ends at Wednesday at 15.00.
Deduction for food and accommodation Deduction | Days | DKK |
Deduction for accommodation | 2 days (Monday and Tuesday) at DKK 228 | Total 456 |
Deduction for food | 2 days (Monday and Tuesday) at DKK 532 | Total 1,064 |
Deduction for food | 7/24 of DKK 532 (Wednesday from 08.00-15.00) | Total 155 |
| Total deduction | 1,675 |
Enter your expenses in your tax assessment notice, box 53, and in your preliminary income assessment, field 429.
Conditions
- You need to have a temporary workplace.
- The distance between your temporary workplace and your normal place of residence must be such that it is impossible for you to spend the night at your normal place of residence and travel back and forth every day.
- You are not entitled to a deduction if your employer provides a tax-free travel allowance or covers your expenses as per account rendered.
- You cannot get a deduction for double housekeeping and food and accommodation at the same time.