Commuter Tax Deduction (Befordringsfradrag)
If your daily round-trip commute to work exceeds 24 km, you qualify for a tax deduction worth DKK 2,000-10,000+ per year. Here’s how it works, how to calculate it, and how to claim it.
What is befordringsfradrag?
The commuter deduction (befordringsfradrag or kørselsfradrag) is a tax deduction for the distance between your home and workplace. It applies regardless of how you commute – car, train, bus, bike, or walking. The deduction is based purely on distance, not actual transport costs.
This is one of the most commonly missed deductions by expats because SKAT cannot pre-fill it – they don’t know where you work relative to your home. You must claim it manually on your tax return or forskudsopgørelse.
Who qualifies
- Anyone employed in Denmark with a commute exceeding 24 km round trip (12 km each way)
- It applies regardless of transport mode – car, public transport, bicycle, or a combination
- You must actually commute (not work from home) on the days you claim
- Part-time workers qualify for the days they commute
- Self-employed people can also claim under certain conditions
How the calculation works
SKAT calculates the deduction based on the shortest route by road between your registered address and your workplace, regardless of how you actually travel. The deduction applies per working day.
A standard working year is assumed to be 216 days (after holidays, sick days, and vacation). You can adjust this if you worked fewer days.
2026 rates
The deduction reduces your taxable income, not your tax directly. At a marginal tax rate of ~37%, every DKK 1,000 of deduction saves you ~DKK 370 in actual tax.
Example calculation
Round trip: 64 km (32 km each way)
Deductible distance: 64 − 24 = 40 km
Daily deduction: 40 × DKK 1.95 = DKK 78
Annual deduction (216 days): DKK 78 × 216 = DKK 16,848
Actual tax saving (~37%): ≈ DKK 6,234/year
That’s over DKK 500/month in tax savings – just for entering your work address on skat.dk.
How to claim
Log in to skat.dk with MitID
Go to skat.dk → TastSelv → Forskudsopgørelse (for current year) or Årsopgørelse (for previous year).
Find”Kørsel mellem hjem og arbejde”
Under deductions (fradrag), look for the commuter section. Enter your home address and work address.
Enter the number of working days
SKAT defaults to 216 days. Adjust if you started mid-year, worked part-time, or had extended leave.
SKAT calculates automatically
The system uses the shortest road route between addresses and applies the per-km rates. You’ll see the deduction amount immediately.
Deduction by transport type
- Car: You get the standard per-km deduction regardless of actual fuel costs. You cannot deduct actual car expenses instead.
- Public transport: Same per-km deduction as car. If your actual transport costs exceed the deduction, you may be able to claim the actual cost instead (requires documentation).
- Bicycle: Yes, you still get the deduction even if you cycle. It’s based on distance, not cost.
- Working from home: No deduction for days you don’t commute. You can only claim for days you physically travel to work.
- Multiple workplaces: If you commute to different locations, calculate each separately and enter the total.
Common mistakes
- Not claiming at all – this is the #1 missed deduction for expats. It’s not pre-filled.
- Claiming for WFH days – only claim for days you physically commuted.
- Using wrong address – use your registered CPR address, not a temporary address.
- Forgetting to update after moving – if you moved mid-year, enter both addresses with the correct date ranges.
- Not claiming retrospectively – you can correct previous years’ returns (up to 3 years back) to claim missed deductions.