Grænser & Satser

Employee benefits

Learn about what employee benefits are

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Oversigt

Benefits	2024	2025	2026
Employee benefits with a direct connection to work (de minimis threshold)	7,000	7,300	7,600
Tax exemption for Christmas gifts	900	1,000	1,000
Employee benefits without a direct connection to work (de minimis threshold)	1,300	1,400	1,400
Company car
Percentage rate of assessment base ≤ DKK 300,000	23%	22.5%	22.5%
Percentage rate of assessment base > DKK 300,000	22%	22.5%	22.5%
However, calculated on a minimum of DKK 160,000 plus an environmental surcharge (from the environmental surcharge, the equalisation duty on diesel cars and the private-use duty on “parrot plates” are deducted)
Free phone
Value of free phone	3,200	3,300	3,500
Minimum total amount subject to taxation for spouses to obtain a 25% reduction	4,200	4,400	4,600
Summer house
Weeks 22–34: % per week of the property value	0.50%	0.50%	0.50%
Other weeks: % per week of the property value	0.25%	0.25%	0.25%
Pleasure boat
Percentage per week of acquisition cost	2%	2%	2%
Majority shareholder’s free housing
Highest amount of acquisition cost incl. any improvements or public valuation	5%	5%	5%
Plus property value tax base < 9,200,000	5.1‰	5.1‰	5.1‰
Plus property value tax base > 9,200,000	14.0‰	14.0‰	14.0‰

Related topics

Rates for companies

Get an overview of what rates are when you own a company

Gifts from the employer

As a rule, all income is taxable, regardless of denomination or form of payment.

Rates for persons

Learn about the rates for private individuals in relation to the various tax rules

Depreciation law

The Depreciation Act determines the rules on depreciation of operating assets

Personal income

See what personal rates can have an impact on your personal income

Fees for estates, gift, VAT and appeals etc.

Learn what charges & fees you may face and what they mean

Property Value Tax Act

Learn about what the property value and tax law works

Kapital indkomst

Equational deductions

Learn how equal deductions can help you

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