Danish Commute Deduction (Befordringsfradrag) 2025
The commute deduction allows Danish taxpayers to deduct transportation costs for commuting between home and work. The deduction is distance-based, not cost-based. You qualify whether you drive, cycle, or take public transport.
How the deduction is calculated
Only the daily round-trip distance exceeding 24 km qualifies. For km 25-120, the rate is DKK 2.19 per km in 2025. Beyond 120 km per day, a lower rate of DKK 1.10 per km applies. The deduction is multiplied by working days, typically 218.
Tax savings value
The deduction reduces taxable income and provides a tax saving of approximately 26%. For someone commuting 40 km each way, this can result in a monthly saving of several hundred kroner.