Employee deduction
| | | |
| Basic deduction for certain employee deductions LL § 9 | 6,700 | 7,000 | 7,300 |
| Employment deduction LL§ 9J subsection 2 max, 10,65% | 45,600 | 45,100 | 55,600 |
| Maximum additional employment deduction for single parents | 24,400 | 25,300 | 48,300 |
| Max, deduction for gifts to charitable institutions | 17,700 | 18,300 | 19,000 |
| Maximum deduction for professional quota | 6,000 | 7,000 | 7,300 |
| Maximum job deduction | 2,700 | 2,800 | 2,900 |
Craftsman deduction
| | | |
| Maximum deduction for expenses for tradesman services with a green term at home | Afskaffet | Afskaffet | Afskaffet |
| Maximum deduction for salary expenses for services provided in the home | 9,400 | 11,900 | 12,400 |
Transport deduction (home-work)
| | | |
| 0 - 24 km per day | intet fradrag | intet fradrag | intet fradrag |
| 25 - 120 km per day | 2.19 | 2.23 | 2.23 |
| Over 120 km per day | 1.10 | 1.12 | 1.12 |
| Over 120 km per day in certain peripheral municipalities | 2.19 | 2.23 | 2.23 |
| Deduction for passing through the Storebælt in your own car/motorcycle | 110 | 110 | 110 |
| Deduction for crossing the Storebælt with public transport | 15 | 15 | 15 |
| Deduction for passage of the Øresund in your own car or motorbike | 50 | 50 | 50 |
| Deduction for crossing the Øresund by public transport | 8 | 8 | 8 |
| Deduction for passage of Crown Princess Mary's Bridge by car per passage | 12 | 12 | 12 |
| Income limit for supplement to transport deduction | 303,000 | 313,700 | 325,800 |
| Max, additional amount for transport deduction | 15,400 | 15,400 | 15,400 |
Establishment account
| | | |
| Max, allocation of net salary income | 60 % | 60 % | 60 % |
| However always DKK 250.000 of net salary income and min, DKK 5.000 | | | |
| Minimum acquisition sum for assets upon establishment | 97,500 | 100,900 | 104,800 |
Travel allowance
| | | |
| Diet | 555 | 574 | 597 |
| Lodging | 238 | 246 | 256 |
| Ceiling on travel deductions | 30,500 | 31,600 | 32,800 |
Tax-free transport allowance
| | | |
| Driving 0 - 20.000 km in own car/motorcycle - previous rate | 3.73 | 3.79 | Pending |
| Driving over 20.000 km in own car/motorcycle - previous rate | 2.19 | 2.23 | Pending |
| Driving on your own bicycle moped or EU moped - discretionary rate | 0.61 | 0.62 | Pending |
Child support per year
| | | |
| Normal contribution | 18,000 | 18,576 | Pending |
| Of this the basic amount | 15,936 | 16,440 | Pending |
| - supplement non-deductible share of child support | 2,064 | 2,136 | Pending |
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