Equational deductions

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Deduction 2024 2025 2026
Employee deduction
Basic deduction for certain employee deductions, LL § 97,0007,3007,600
Employment deduction LL § 9J, subsection 2, max. 10.65%45,10055,60063,300
Maximum additional employment deduction for single parents25,30048,30050,600
Max. deduction for gifts to charitable institutions18,30019,00020,000
Maximum deduction for professional membership fees7,0007,3007,600
Maximum job deduction2,8002,9003,100
Tradesman deduction
Maximum deduction for expenses for tradesman services with a green purpose at homeAbolished8,6009,000
Maximum deduction for salary expenses for services provided in the home11,90017,50018,300
Transport deduction (home-work)
0–24 km per dayNo deductionNo deductionNo deduction
25–120 km per day2.232.232.23
Over 120 km per day1.121.121.12
Over 120 km per day in certain peripheral municipalities2.232.232.23
Deduction for passing the Great Belt in own car/motorcycle110110110
Deduction for crossing the Great Belt by public transport151515
Deduction for crossing the Øresund in own car or motorcycle505050
Deduction for crossing the Øresund by public transport888
Deduction for crossing Crown Princess Mary’s Bridge per car passage121212
Income limit for supplement to transport deduction313,700325,800341,500
Max. additional amount for transport deduction15,40015,40015,400
Establishment account
Max. allocation of net salary income60%60%60%
Always DKK 250,000 of net salary income and minimum DKK 5,000
Minimum acquisition sum for assets upon establishment100,900104,800109,900
Travel allowance
Diet574597625
Lodging246256268
Ceiling on travel deductions31,60032,80034,400
Tax-free transport allowance
Driving 0–20,000 km in own car/motorcycle3.793.813.81
Driving over 20,000 km in own car/motorcycle2.232.232.23
Driving own bicycle, moped, or EU moped – discretionary rate0.620.630.63
Child benefits per year
Child benefit per year for 0–2 year olds (§ 1, paid quarterly)21,16821,480
Child benefit per year for 3–6 year olds (§ 1, paid quarterly)16,67417,004
Child benefit per year for 7–14 year olds (§ 1, paid quarterly)13,18813,380
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