2020 has been a different year

A lot of people have worked from home in 2020 and they are likely also to do so in 2021. Try to estimate the number of days that you expect to travel to and from work - and adjust your deduction for transport between home and work accordingly.

Example of change in number of working days

2019

Birgitte has 40 kilometres to and from work and she rarely works from home.

2019 illustration

2019 Example

Working days with transport to and from work

200 days

 

Deduction
DKK 6,300

2020

Since the coronavirus emerged in Denmark, Birgitte has worked from home almost half of the time.

2021

How many days does Birgitte - and do you - expect to travel to and from work in 2021?

2020

Since the coronavirus emerged in Denmark, Birgitte has worked from home almost half of the time.

2019 illustration

2020 illustration

2021 illustration

2020 Example

Working days with transport to and from work

93 days

 

Deduction
DKK 3,000

Working days with transport to and from work

200 days

 

Deduction
DKK 6,300

Working days with transport to and from work

93 days

 

Deduction
DKK 3,000

2021

How many days does Birgitte - and do you - expect to travel to and from work in 2021?

2021 illustration

2021 Example

Working days with transport to and from work

More or fewer days than before?

Check your deduction for transport between home and work on your preliminary income assessment!

Calculate deductions and change your preliminary income assessment, field 417

Would you like a reminder when it is time to check and correct your preliminary income assessment?

Here, you can download two reminders for your calendar, one for January and one for June, to help you remember to check and correct your preliminary income assessment.

Yes please, download reminders for my calendar 

When are you entitled to a deduction for transport between home and work?

If you have more than 24 km to and from work (that is more than 12 km each way), you are entitled to a deduction for transport between home and work. You are only entitled to the deduction for the number of days you actually travel to and from your work (that means that days you work from home, are participating in courses, are sick, on leave, etc. are not included). 

Transportmiddel bilTransportmiddel busTransportmiddel cykelAll means of transport are accepted, including cars, busses or bikes.

All kinds of paid work, including student jobs and salary subsidy jobs, give you the right to the deduction.

However, you are not entitled to the deduction if:

  • your employer pays for your transport
  • you have a company car at your disposal
  • you are a student and travel between your home and place of study. The state education grant (SU) is not considered salary.
  • you are an unpaid intern.

Your deduction for transport between home and work will be included in your tax assessment notice. The actual deduction is approximately 26%. So if your deduction for transport between home and work is DKK 1,000, the value of this deduction is approx. DKK 260.

You are entitled to a deduction for transport between home and Work no matter what means of transportation you use.

Deduction rates for 2021 and 2020

Transport per day Deduction per km per day for 2020 Deduction per km per day for 2020
0-24 km DKK 0 (no deduction) DKK 0 (no deduction)
25-120 km DKK 1.90 DKK 1.96
More than 120 km DKK 0.95 (DKK 1.90 in peripheral municipalities) DKK 0.98 (DKK 1.96 in peripheral municipalities)

 

Deduction rates for 2021 and 2020 when crossing bridges

Bridge Means of transport Additional deduction per trip in 2021 and 2020 
Great Belt Car/motorcycle DKK 110
Great Belt Train/public transport DKK 15
Øresund Car/motorcycle DKK 50
Øresund Train/public transport DKK 8
Frederikssund
Crown Princess Mary's
Bridge
Car DKK 12

Check your tax assessment notice

Your deduction for transport between home and work is not automatically included in your tax assessment notice. So, it is a good idea to check it when it becomes available in the spring.

If the deduction is included on your tax assessment notice, our calculation is based on 216 working days. This corresponds to a working year in which you have 6 weeks of holiday and 2 weekdays without work-related transport. If you have worked more or less, for example due to sickness or working from home, you need to adjust the number of working days accordingly.

Example 1: Transport by train

Jane lives in Vejle and Works in Horsens throughout all of 2020. She travels 60 km each day and she goes by train and has bought a monthly pass.

Deduction per day:

60-24 km: 36 km x DKK 1.96/km = DKK 70.56

In all of 2020 Jane's deduction amounts to:

Working days (not including holidays and days off): 248
Ordinary holidays and days off: 30
Days off sick: 5
Days working from home or away on courses, etc.: 10
Total deduction: 203 days x DKK 70.56= DKK 14,323.68

Example 2: Tranport by car or train crossing a bridge

John lives in Roskilde and works in Odense. He travels 258 km each day and he goes in his own car. Passing the Great Belt he obtains a deduction per trip of DKK 110 in 2020.

Deduction per day:

120 - 24 km: 96 km x DKK 1.96/km = DKK 188.16
More than 120 km: 138 km x DKK 0.98/km = DKK 135.24
Bridge expenses: 2 x DKK 110 = DKK 220
Deduction per day: DKK 543.40
(Remember to keep documentation for bridge expenses).

If John travels by train the deduction is:

120 - 24 km: 96 km x DKK 1.96/km = DKK 188.16
More than 120 km: 138 km x DKK 0.98/km = DKK 135.24
Bridge expenses: 2 x DKK 15 = DKK 30
Deduction per day: DKK 353.40

The actual travel distance

You must use the actual travel distance between your official home address (the one registeret with the Danish national register) and your workplace. This does not have to be the shortest route.

If you take the train or the bus, the normal distance by car is applicable. If, for example, you pick up colleagues or drop off/pick up children, you should not include the extra kilometres.

Your route to your workplace may in some cases be longer than the route calculated by our system. In such cases, you must enter the distance yourself.

If the distance between your home and workplace is unusually long, you may be required to provide documentation.

No deduction for transport on non-working days

You should not include days off, holidays, sick days or days when you work from home. If we have calculated your deduction in the tax assessment notice, we set the number of working days/transport days at 216. This corresponds to a full working year with 6 weeks' holiday plus 6-8 working days without transport. If the number of printed working days is not correct, you will have to make a correction.

Use your official address

Your official address registered in the Danish national register (Folkeregistret) is considered your place of residence. If you are temporarily staying at a different place (like your holiday home, a hotel, with family or friends) you should calculate the deduction between your temporary place of residence and your work. However, your deduction cannot be any higher than the deduction you get for transport between your usual place of residence and your work.

Deduction for transport when carpooling

It makes no difference how you distribute the driving expenses. You can get a deduction even if you do not pay anything towards the transport.

If you commute across the Øresund Bridge or the Great Belt Bridge, however, only one person in the car is entitled to the additional bridge crossing deduction.

If you live in Sweden or Germany

You can also get a deduction for transport between home and work if you live in Germany or Sweden.

If you work at different locations during the year, you need to enter the number of days you have worked at each place.

If you travel to several workplaces on the same day, you are entitled to a transport deduction if the total distance you travel per day exceeds 24 km. This also applies if you travel to and from the same workplace several times during the day.

If you live in a peripheral municipality (yderkommune) or on certain small islands and you travel more than 120 km between home and work every day, you can get a higher deduction for transport between home and work than normal.

From 1 January 2019, you are likewise entitled to a deduction if you live on an offshore island in a peripheral municipality or on one of the small islands mentioned below. You are entitled to a deduction of DKK 219 per night on those days you cannot make it home for the night due to the distance between your home and your workplace.

Peripheral municipalities
Jutland Eastern Denmark and Funen
Brønderslev Skive Bornholm Samsø
Frederikshavn Struer Faaborg-Midtfyn Slagelse
Hjørring Sønderborg Guldborgsund Svendborg
Jammerbugt Thisted Langeland Vordingborg
Læsø Tønder Lolland Ærø
Mors Vesthimmerland Odsherred
Norddjurs

 Small islands

  • Aarø
  • Baagø
  • Egholm
  • Endelave
  • Hjarnø
  • Mandø
  • Nekselø
  • Orø
  • Sejerø
  • Tunø

You can get a deduction for expenses for ferry and flight tickets if these means of transport are part of the normal transport route between home and work. You can also get a deduction for ferry expenses incurred for your means of transport (car, motorcycle, bike) to be used for the further transport.

In addition, you may deduct expenses in relation to the number of kilometres driven to the ferry berth/airport and from the ferry berth/airport. You cannot deduct your expenses for the first 24 km which corresponds to DKK 45.60 per day in 2021 (DKK 47.04 in 2020). So if you travel less than 24 km, you should deduct an amount from the ferry or flight expenses (please see the example below).

You can use our deduction calculator in E-tax (Tast-Selv) to calculate the deduction for transport for most ferry connections. However, the calculator is not able to calculate deductions for flight connections.

Example: Transport by means of ferry and car

Claire lives on an island and works on the mainland 17 km from the harbour. The daily driving is thus 34 km.

Claire brings her own car on the ferry. The ticket price is DKK 120 in 2020.

The daily deduction is:

34-24 km: 10 km x DKK 1.96 =  DKK 19.60
Ferry expenses: DKK 120
Daily deduction: DKK 19.60 + DKK 120 = DKK 139.60

If, instead, Claire works 8 km from the harbour and Thus travels 16 km each day by car in addition to the ferry trip, the deduction will be smaller. The 16 km does not entitle her to a deduction due to the lower limit of 24 km a day and the difference should be deducted from the ferry expenses.

Her daily deduction is thus:

16 km - 24 km: -8 km x DKK 1.96 = DKK -15.68
Ferry expenses: DKK 120
Daily deduction: DKK 120 - DKK 15.68 DKK 104.32

If you earn less than DKK 340,800 in 2021 (DKK 334,300 in 2020), you are entitled to an additional deduction for transport between home and work.

The additional deduction amounts to maximum DKK 15,400 in 2021 (DKK 15,400 in 2020). It is reduced gradually for income between DKK 290,800 and DKK 340,800 in 2021 (DKK 284,300 - 334,300 in 2020).

The system automatically calculates the additional deduction on your preliminary income assessment and tax assessment notice.

If you claim a deduction for travel between home and work that relates to non-Danish income, it must be deducted from the non-Danish income in question. Please report it when you report information about the pay in E-tax for individuals (TastSelv) under Udenlandsk indkomst (non-Danish income).  

Please see our legal guide (in Danish) for further legal information.