TRANSPORT ALLOWANCE & DEDUCTION
Newest rates for transport in 2025
What are the current transport rates. What is the difference between tax-free transport allowance and transport deduction? Understand it all right here.
Transport allowance
If you drive a car, motorcycle, moped, moped-45 or even bicycle for work purposes, your employer can choose to give you a tax-free transport allowance.
The allowance covers the expenses you have on the car, such as petrol, maintenance, depreciation and insurance. The Danish Tax Agency defines business purposes as:
- Driving between home and workplace for a maximum of 60 days within a 12 month period. This is called the 60-day rule.
- Driving between workplaces for the same employer in your own car
- Driving within the same workplace in your own car
It is the responsibility of the employer to report the tax-free transport allowance.
The Danish Tax Agency determines the indicative rates annually. However, your employer can choose to use higher or lower rates. In the table you see the rates for 2024 and 2025.
Transport allowance rates
Mileage | 2025 | 2024 |
Up to 20.000 km/year. (By car or motorbike) |
3,81 kr./km | 3,79 kr./km |
Above 20.000 km/year. (By car or motorbike) |
2,23 kr./km | 2,23 kr./km |
Own bike, moped og EU moped. | 0,63 kr./km | 0,62 kr./km |
Transport deduction
If you drive back and forth between your home and workplace, you can get tax deduction for transport.
In contrast to the tax-free transport allowance, the deduction has fixed rates you are entitled to if:
- You have more than 24 kilometers back and forth between home and work? (Ex: With 50 km to work, you can get a deduction for (2 x 50 km) - 24 km = 76 km).
- Your transport is not paid for by your employer.
It is possible to obtain deduction for transport from all types of paid work. This also means student work and jobs with wage subsidies.
Use SKAT's guide to check if you can get transport deduction. That way you are sure that you get the deduction you are entitled to.
In this table you can see the rates for transport deduction in 2025 and 2024.
Transport deduction rates 2025
Transport per day | Deduction per km per day |
0-24 km | 0 kr. (no deduction) |
25-120 km | 2,23 kr. |
Over 120 km | 1,12 kr. (peripharal municipality: 2,23 kr.) |
Transport deduction rates 2024
Transport per day | Deduction per km per day |
0-24 km | 0 kr. (no deduction) |
25-120 km | 2,23 kr. |
Over 120 km | 1,12 kr. (peripharal municipality: 2,23 kr.) |
Additional rates for bridges
Bridge | Vehicle | Extra deduction per trip |
Great Belt Bridge |
Car/motor cycle Train/public transportation |
110 kr. 15 kr. |
The Øresund Bridge |
Car/motor cycle Train/public transportation |
50 kr. 8 kr. |