Skip to content
Home » News » Transport Deduction in Denmark 2026: New Rates

Transport Deduction in Denmark 2026: New Rates

The transport deduction in Denmark 2026 is higher for the full income year, but commuters must update their tax information and use their actual commuting days.

Last updated: July 2026

Denmark has increased the transport deduction in Denmark 2026 for the full income year. The change applies retroactively from 1 January 2026 and can create a meaningful tax benefit for employees with longer journeys between home and work.

The higher rate does not create an automatic payment. Kørselsfradrag, also called befordringsfradrag, remains a tax deduction based on your real commuting pattern. Distance, workplace, home address and the number of days you actually travelled to work determine the amount.

A second practical step is easy to miss. Even when you already entered a transport deduction on your 2026 forskudsopgørelse before 9 July, Skattestyrelsen requires you to update it again in TastSelv to apply the new rates to your remaining 2026 tax card. You must later enter the actual amount again on the årsopgørelse for 2026.

Transport deduction in Denmark 2026: what changed?

Folketinget adopted the temporary increase in June 2026, and Law no. 616 was published on 30 June 2026. The law adds 0,89 DKK per kilometre to the ordinary 2026 rate for daily transport between 25 and 120 km. For distance above 120 km, it adds 0,45 DKK per kilometre. Commuters living in qualifying outer municipalities and certain small islands receive a separate increase of 0,98 DKK per kilometre.

Skattestyrelsen shows the following final rates:

  • 0 to 24 km of total daily transport: no deduction
  • 25 to 120 km: 3,17 DKK per kilometre
  • Above 120 km: 1,59 DKK per kilometre
  • Qualifying outer municipalities and certain small islands: 3,51 DKK per kilometre above the first 24 km

For comparison, the corresponding 2025 rates were 2,23 DKK, 1,12 DKK and 2,47 DKK. Bridge supplements remain separate. In 2026, the supplement per trip is 110 DKK by car or motorcycle and 15 DKK by public transport for Storebælt. For Øresund, the supplement is 50 DKK by car or motorcycle and 8 DKK by public transport.

The deduction has a tax value of approximately 26%. A deduction of 10.000 DKK therefore reduces tax by roughly 2.600 DKK. The precise effect can vary with the taxpayer’s overall situation.

Example: a 60 km daily commute

Assume an employee travels 60 km in total between home and work on 200 days during 2026.

The first 24 km do not qualify. The employee therefore receives a deduction for 36 km per commuting day:

36 km × 3,17 DKK × 200 days = 22.824 DKK

Using the 2025 rate as a comparison, the same commute would produce:

36 km × 2,23 DKK × 200 days = 16.056 DKK

The difference is 6.768 DKK in deductible amount. At an approximate tax value of 26%, that represents around 1.760 DKK less tax. This example only illustrates the rate effect. The final result depends on the actual number of commuting days and the taxpayer’s circumstances.

Who can normally claim kørselsfradrag?

You can generally claim the ordinary transport deduction when the total journey between home and paid work exceeds 24 km per day. In practice, this means more than 12 km each way.

All forms of transport can qualify

The deduction applies whether you travel by car, train, bus, bicycle or another form of transport. For public transport, Skattestyrelsen normally uses the standard road distance rather than the length of the rail or bus route.

Count actual commuting days and real routes

Only actual commuting days count. Home-office days, holidays, sickness and other days without travel to the workplace must stay out of the calculation. Employees with several workplaces should record the relevant days and routes separately.

The official home address and the real route to the workplace form the starting point. A longer route can qualify when it reflects the actual reasonable journey, although unusually long distances may trigger stronger documentation requirements. Private detours, such as collecting children or colleagues, do not increase the deductible distance.

When is the deduction unavailable?

Skattestyrelsen states that you cannot claim ordinary kørselsfradrag when your employer pays the transport or when you have a company car available for private use. Unpaid internships and ordinary travel to education also fall outside the general rule.

A special rule applies from 2026 to certain students who receive SU and live in a qualifying outer municipality or on a listed small island. Their position requires a separate review.

Self-employed taxpayers should also separate commuting from business driving. Driving within a business can fall under different tax and bookkeeping rules and should not automatically be entered as an employee transport deduction in field 417.

Update the 2026 forskudsopgørelse again

Skattestyrelsen made the higher rates available in TastSelv from 9 July 2026. Anyone who entered a transport deduction before that date must open the calculation again and update it to receive the increased rates through the ongoing 2026 tax card.

The relevant entry is field 417 on the forskudsopgørelse. The calculation requires the employment period, workplace address and expected commuting days by month. After approval, TastSelv updates the tax card automatically and distributes the higher deduction over the remaining months of 2026.

According to Skattestyrelsen’s current guidance, an update made after 20 July and before 21 August should generally affect the August salary. Payroll timing can differ between employers, so this date remains indicative.

You can also wait until the annual statement. In that case, the higher deduction will affect the final 2026 tax calculation rather than monthly withholding during the year.

Enter the deduction again on the årsopgørelse

The forskudsopgørelse contains estimates. The årsopgørelse contains the final figures.

Transport deduction does not transfer automatically from the forskudsopgørelse to the årsopgørelse. From March 2027, you must enter the actual 2026 commuting information in rubrik 51. Use the real number of work journeys and remove home-office days, holidays, sickness and other non-commuting days.

This separate annual step matters. A correct estimate during 2026 does not replace final reporting in 2027.

Hybrid work and job changes need special attention

Hybrid work often causes an overstated deduction. An employee may calculate the year from an ordinary five-day office week while working from home once or twice each week. Over a full year, the difference can be substantial.

A move or workplace change can produce the same problem. Each period should use the correct home address, workplace and number of days. Employees with multiple work locations should enter separate commuting relationships where relevant.

A simple calendar record usually gives the best starting point. Record office days, home-office days, holidays, sickness and changes in work location throughout the year. Workers with many changing workplaces may need a more detailed driving log.

Transport deduction and tax-free mileage reimbursement are different

Kørselsfradrag and skattefri kørselsgodtgørelse serve different purposes.

The ordinary transport deduction concerns commuting between home and work. Tax-free mileage reimbursement concerns qualifying business driving in the employee’s own vehicle, including certain journeys between home and a workplace under the 60-day rule and journeys between workplaces.

An employee cannot receive tax-free mileage reimbursement and claim a transport deduction for the same driving. The payroll treatment, documentation and route therefore need to match. A fixed monthly car allowance does not automatically qualify as tax-free mileage reimbursement.

Lower-income commuters may receive an additional deduction

In 2026, commuters with income below 391.500 DKK before AM-bidrag may qualify for an additional transport deduction. The maximum additional deduction is 30.800 DKK.

The additional amount reduces gradually for income between 341.500 DKK and 391.500 DKK. Skattestyrelsen calculates it automatically when the taxpayer enters the ordinary transport deduction correctly.

This 2026 maximum is twice the 2025 amount of 15.400 DKK, so lower-income commuters with long journeys may see a particularly significant effect.

Practical checklist for 2026

Before relying on the higher deduction, review the following points:

  • Is your total daily journey more than 24 km?
  • Did you use the correct home and workplace addresses for each period?
  • Have you counted only days when you actually travelled to work?
  • Did you remove home-office days, holidays, sickness and other non-travel days?
  • Have you added separate workplaces or changed routes where necessary?
  • Does your employer pay your transport or provide a company car?
  • Did you receive tax-free mileage reimbursement for any of the same journeys?
  • Did you reopen field 417 after 9 July to activate the higher rates on your 2026 tax card?
  • Have you retained a calendar, driving log or other evidence for unusual or changing routes?
  • Have you planned to enter the actual deduction again in rubrik 51 from March 2027?

How Andreas Regnskab can help

Transport deduction often looks simple until the taxpayer changes address, works from several locations, receives mileage reimbursement or has a hybrid work pattern. These details can affect both the forskudsopgørelse and the final årsopgørelse.

Andreas Regnskab can review the calculation, update the relevant tax information and explain how the deduction interacts with salary, employer-paid transport and other work-related travel.

For a broader overview of the current rules, read our guide to the Danish Tax Reform 2026. When the final annual statement becomes relevant, our årsopgørelse checklist explains the general review process.

Need help checking your Danish transport deduction?

We can review your forskudsopgørelse, commuting days and workplace information, then help ensure that the final årsopgørelse reflects your actual 2026 situation.

Contact us for a tax review

Conclusion

The 2026 increase is substantial and applies to the entire income year. Commuters still need accurate data and two separate reporting steps.

Update the forskudsopgørelse now if you want the higher deduction reflected in the remaining 2026 withholding. Keep a reliable record of actual commuting days, then enter the final amount again on the årsopgørelse in 2027.

Disclaimer

This article provides general information only and should not be treated as legal or tax advice. The correct treatment depends on the specific facts of each case. Complex commuting patterns, employer reimbursements, cross-border travel and self-employed business driving require individual review.

Frequently asked questions

Is the higher transport deduction for 2026 final?

Yes. Folketinget adopted the increase, and Law no. 616 of 30 June 2026 applies to the full 2026 income year.

Does the higher rate apply from July only?

No. The rate increase applies retroactively to the entire 2026 income year. July matters because Skattestyrelsen made the updated TastSelv calculation available from 9 July 2026.

Do I need to update my forskudsopgørelse if I already entered kørselsfradrag?

Yes, when you made the entry before 9 July 2026 and want the higher rates reflected in your ongoing 2026 tax card. Open the calculation for field 417, check the information and approve it again.

Does the deduction transfer automatically to the årsopgørelse?

No. You must enter the actual 2026 transport deduction separately in rubrik 51 when the årsopgørelse becomes available from March 2027.

Can I claim the deduction for home-office days?

No. Only days when you actually travel between home and the workplace count.

Can I claim kørselsfradrag when I use public transport or a bicycle?

Yes. The deduction applies to all forms of transport. The amount depends on distance and actual commuting days rather than ticket price or fuel expense.

Is the deduction paid directly to me?

No. It reduces taxable income. Skattestyrelsen estimates its tax value at approximately 26%.

Sources and further reading

Official tax guidance

Related Andreas Regnskab articles

Secondary background

Tags: