Employee deduction | | | |
Basic deduction for certain employee deductions, LL § 9 | 7,000 | 7,300 | 7,600 |
Employment deduction LL § 9J, subsection 2, max. 10.65% | 45,100 | 55,600 | 63,300 |
Maximum additional employment deduction for single parents | 25,300 | 48,300 | 50,600 |
Max. deduction for gifts to charitable institutions | 18,300 | 19,000 | 20,000 |
Maximum deduction for professional membership fees | 7,000 | 7,300 | 7,600 |
Maximum job deduction | 2,800 | 2,900 | 3,100 |
Tradesman deduction | | | |
Maximum deduction for expenses for tradesman services with a green purpose at home | Abolished | 8,600 | 9,000 |
Maximum deduction for salary expenses for services provided in the home | 11,900 | 17,500 | 18,300 |
Transport deduction (home-work) | | | |
0–24 km per day | No deduction | No deduction | No deduction |
25–120 km per day | 2.23 | 2.23 | 2.23 |
Over 120 km per day | 1.12 | 1.12 | 1.12 |
Over 120 km per day in certain peripheral municipalities | 2.23 | 2.23 | 2.23 |
Deduction for passing the Great Belt in own car/motorcycle | 110 | 110 | 110 |
Deduction for crossing the Great Belt by public transport | 15 | 15 | 15 |
Deduction for crossing the Øresund in own car or motorcycle | 50 | 50 | 50 |
Deduction for crossing the Øresund by public transport | 8 | 8 | 8 |
Deduction for crossing Crown Princess Mary’s Bridge per car passage | 12 | 12 | 12 |
Income limit for supplement to transport deduction | 313,700 | 325,800 | 341,500 |
Max. additional amount for transport deduction | 15,400 | 15,400 | 15,400 |
Establishment account | | | |
Max. allocation of net salary income | 60% | 60% | 60% |
Always DKK 250,000 of net salary income and minimum DKK 5,000 | | | |
Minimum acquisition sum for assets upon establishment | 100,900 | 104,800 | 109,900 |
Travel allowance | | | |
Diet | 574 | 597 | 625 |
Lodging | 246 | 256 | 268 |
Ceiling on travel deductions | 31,600 | 32,800 | 34,400 |
Tax-free transport allowance | | | |
Driving 0–20,000 km in own car/motorcycle | 3.79 | 3.81 | 3.81 |
Driving over 20,000 km in own car/motorcycle | 2.23 | 2.23 | 2.23 |
Driving own bicycle, moped, or EU moped – discretionary rate | 0.62 | 0.63 | 0.63 |
Child benefits per year | | | |
Child benefit per year for 0–2 year olds (§ 1, paid quarterly) | | 21,168 | 21,480 |
Child benefit per year for 3–6 year olds (§ 1, paid quarterly) | | 16,674 | 17,004 |
Child benefit per year for 7–14 year olds (§ 1, paid quarterly) | | 13,188 | 13,380 |