Commuter Tax Deduction (Befordringsfradrag)
Here’s a plain-English walkthrough of Denmark’s commuter deduction plus a simple calculator. Enter your one-way distance and workdays, adjust the yearly rates if needed, and see your estimated deduction.
Overview: how the deduction works
↔️ Distance based
You can deduct commuting beyond a daily threshold (round trip). The deduction is per km and independent of transport mode.
📅 Workdays only
Claim for days you actually commuted. Exclude holidays, sick leave, or long work-from-home periods.
📉 Two brackets
A higher rate typically applies up to a daily km limit; km above that are usually at a lower rate (policy varies by year).
Simple commuter deduction calculator
Estimate your annual befordringsfradrag
Adjust the rates/thresholds to the current year. Values below are examples only.
Result is a deduction in income, not a refund amount. Your actual tax saving ≈ deduction × your marginal tax rate.
How the math is applied
1️⃣ Find daily deductible km
Daily round trip = 2 × one-way distance. Deductible km/day = max(0, daily round trip − threshold).
2️⃣ Split into brackets
Of the deductible km/day, the first “upper limit” km get rate 1; remaining km get rate 2.
3️⃣ Multiply by workdays
Daily deduction × number of commuting days. Remember to remove holidays/sick days/WFH streaks.
🧾 Enter in annual tax
Report the total deduction in your annual tax (årsopgørelse/årsindberetning). Keep documentation of distance and days.
Tips & common pitfalls
🏠 Measure realistic distance
Use the usual route door-to-door. If you sometimes WFH or take leave, reduce your day count.
🚆 Public transport counts too
It’s a distance deduction—not limited to car users.
🗓️ Partial year moves
Moved address or job mid-year? Split the calculation per period if the distance changed.
🧠 Update yearly rates
Rates/limits change annually and may differ by municipality for long distances. Update the calculator first.
Useful links on exploringdenmark
🏠 Change address in CPR
🚲 Family cargo bikes
📱 MobilePay setup
Related on exploringdenmark
💼 Employment in DK
🚆 Pendlerkort vs. Rejsekort
🏦 NemKonto basics
🧾 Tax card (skattekort)
Frequently asked questions
📉 Is this a refund?
No. It’s a deduction reducing taxable income. Your tax saving depends on your tax rate.
🏡 Can I include detours?
Use the usual route. Significant personal detours aren’t typically counted.
💻 What about remote days?
Exclude days you didn’t commute (WFH, vacation, sick leave).
🚦 Traffic/season changes?
Time doesn’t matter—only distance and days.
🧮 Why two rates?
Policy sets a lower rate for long daily distances. The exact split changes by year.
📅 When do I claim?
Add it in your annual tax filing (årsopgørelse). Keep simple documentation.
Need help checking your numbers?
Share your address ↔ workplace distance, days, and the tax year—we’ll sanity-check your estimate.