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

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 work (that means that days you work from home, are participating in courses, are sick, on leave, etc. are not included).

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 (løntilskud), 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.