Increase of the commuting deduction for the tax year 2026
Official title (in Danish): Lov om ændring af ligningsloven og lov om en aktiv beskæftigelsesindsats (Forhøjelse af befordringsfradraget for indkomståret 2026 og forhøjelse af befordringsgodtgørelsen efter § 175 i lov om en aktiv beskæftigelsesindsats for andet halvår 2026)
In short
Reading time: 1 min- What changes:
- The act raises the commuting deduction – the tax deduction for travel between home and work – for the entire tax year 2026.
- This also applies to travel that took place before the act entered into force.
- When: The date of entry into force is not yet known.
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.
The standard rate for travel between 24 and 120 km per working day increases by 0.89 DKK per km. Before the increase, it was 2.28 DKK per km in 2026. The rate for the part of the travel that exceeds 120 km increases by 0.45 DKK per km. Before the increase, it was 1.14 DKK per km.
For citizens who live in a peripheral municipality or on a small island, the rate increases by 0.98 DKK per km. Before the increase, it was 2.53 DKK per km. SU recipients who live in a peripheral municipality or on a small island already have the right to a deduction for travel between residence and place of study. This deduction also increases by 0.98 DKK per km.
The cap for the low-income supplement is raised from 15,400 DKK to 30,800 DKK for the tax year 2026. The low-income supplement is an additional commuting deduction of 64 pct. of the normal deduction, but at most up to the cap. If you want to benefit from the higher deduction already in 2026, you must make a new advance tax assessment yourself with the Danish Tax Agency (Skattestyrelsen). Otherwise, it will be included in the annual tax assessment for 2026.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Formålet med lovforslaget er at gennemføre den del af regeringsgrundlaget »Det politiske grundlag for firkløverregeringen«, der omhandler en midlertidig forhøjelse af befordringsfradraget. Det foreslås at forhøje befordringsfradraget for hele indkomståret 2026. Den almindelige takst for kørsel frem og tilbage mellem sædvanlig bopæl og arbejdsplads – dvs. for kørsel mellem 24 og 120 km pr. arbejdsdag – foreslås forhøjet med 0,89 kr. pr. km. Taksten for den del af kørslen, der overstiger 120 km, foreslås forhøjet med 0,45 kr. pr. km. For borgere, der er bosiddende i en yderkommune eller på en småø, forhøjes taksten med 0,98 kr. pr. km. Forhøjelsen af befordringsfradraget foreslås også at omfatte dem, der modtager uddannelsesstøtte efter SU-loven og er bosiddende i en yderkommune eller på en småø. Disse personer har allerede i dag en særlig adgang til befordringsfradrag for befordring frem og tilbage mellem sædvanlig bopæl og ud dannelsessted, der overstiger 24 km dagligt, og det fradrag vil med lovforslaget også blive forhøjet med 0,98 kr. pr. km. Endelig foreslås en forhøjelse af loftet for det såkaldte lavindkomsttillæg fra 15.400 kr. til 30.800 kr. for indkomståret 2026. Det foreslås, at loven skal træde i kraft dagen efter bekendtgørelsen i Lovtidende.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Filled dot: this has happened. The date and the source are shown below the point.
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- Introduced · 16 June 2026Status in the Danish Parliament: Fremsat
- Passed · 25 June 2026Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 30 June 2026Status in the Danish Parliament: Stadfæstet
- Enters into forceThe date is not known yet