Grænser & Satser

Employee benefits

Learn about what employee benefits are

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Oversigt

Benefits	2024	2025	2026
Employee benefits with a concrete connection to work (trivial limit)	7,000	7,300	7,600
Tax exemption for Christmas gifts	900	1,000	1,000
Employee benefits without a specific connection to work (trivial limit)	1,300	1,400	1,400
Free car
Percentage of calculation basis ≤ DKK 300,000	23 %
Percentage of calculation basis > DKK 300,000	22 %
Calculated from a minimum of 160,000 plus environmental surcharge (equalization tax on diesel cars and private use tax on parrot plates are deducted from the surcharge)
Free phone
Value of free phone	3,200	3,300	3,500
Minimum total amount for taxation for married couples to obtain 25% discount	4,200	4,400	4,600
Summer residence
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 %
Main shareholder's free accommodation
Largest amount of purchase price incl. improvements or public assessment	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	1.40 %	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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