Rates for commuting deduction and mileage allowance in 2026
Official title (in Danish): Bekendtgørelse om Skatterådets satser for 2026 vedrørende fradrag for befordring mellem hjem og arbejdsplads og udbetaling af skattefri godtgørelse for erhvervsmæssig befordring
In short
Reading time: 1 min- What it sets out: The executive order sets the Danish Tax Council's rates for 2026 for the deduction for travel between home and work, and for the tax-free allowance for work-related driving in your own car, on a motorcycle, or on a bicycle and similar vehicles.
- When: The executive order entered into force on 1 January 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
For travel between home and work, there is no deduction for the first 24 kilometres. For 25-120 kilometres, the deduction is DKK 2.28 per kilometre. Over 120 kilometres, the deduction is DKK 1.14 per kilometre. Commuters in an outlying municipality get DKK 2.28 per kilometre over 120 kilometres, subject to further conditions.
The employer can pay a tax-free allowance for work-related driving in your own car. The rate is DKK 3.94 per kilometre up to and including 20,000 kilometres a year. Above 20,000 kilometres a year, the rate is DKK 2.28 per kilometre. For your own motorcycle, the same rates apply as for your own car (DKK 3.94 per kilometre up to 20,000 kilometres a year and DKK 2.28 above that). For your own bicycle, moped, 45 km/h moped, scooter or electric scooter, the rate is DKK 0.64 per kilometre.
The employer must check the number of kilometres driven. A fixed monthly or annual allowance is not tax-free. If more than the rates are paid, the whole amount is treated as personal income.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 20 November 2025
- Published in the Danish Law Gazette (Lovtidende) · 22 November 2025
- In force · 1 January 2026