How does mileage allowance work?
What are the mileage allowance rates in Denmark in 2024?
First 20,000 km of the year
(per kilometre)
Above 20,000 km within the year
(per kilometre)
Car or motorcycle
2023
DKK 3.73
(€0.50)
DKK 2.19
(€0.29)
2024
DKK 3.79
(€0.51)
DKK 2.23
(€0.30)
Bike or scooter
2023
DKK 0.61
(€0.08)
DKK 0.61
(€0.08)
2024
DKK 0.62
(€0.083)
DKK 0.62
(€0.083)
Commuting allowances in Denmark
Transport per day
Deduction per km per day for 2024
Deduction per km per day for 2023
0-24km
DKK 0 (no deduction)
DKK 0 (no deduction)
25-120km
DKK 2.23
(€0.30)
DKK 2.19
(€0.29)
More than 120km
DKK 1.12 (€0.15) / (DKK 2.23 or €0.30 in peripheral municipalities)
DKK 1.10 (€0.15) / (DKK 2.16 or €0.29 in peripheral municipalities)
Bridge
Additional deduction per trip in 2024 and 2023
Great Belt (car/motorcycle)
DKK 110
(€15)
Great Belt (train/public transport)
DKK 15
(€2)
Øresund (car/motorcycle)
DKK 50
(€7)
Øresund (train/public transport)
DKK 9
(€1.21)
- Your work is unpaid
- You drive to and from your study. A Student Educational Grant (SU) does not count as pay
- Your employer pays for transport (for example, by funding a commuter pass for the employee)
- You have a company car at your disposal
Mileage tax deduction for self-employed workers
- Name, address, CPR or CVR number
- Date of travel
- Kilometre reading when the journey starts
- Kilometre reading when the journey ends
- Destination and any intermediate stops
- Total kilometres
- Driving rate
- Calculation of mileage tax deduction
Per diems in Denmark for 2024
What is not included in the mileage allowance?
- Personal trips that are not directly relevant to the employee’s role, for example a coffee run
- Parking costs during your trip typically fall outside the mileage rate
- Trips under 24 kilometres will not be eligible for tax deduction