Transport deduction in Denmark, including commuting to Poland

Who can get the transport deduction?

The transport deduction, called kørselsfradrag or befordringsfradrag in Danish, applies to travel between home and work when the round trip is more than 24 km in total. It does not matter whether you drive, take the train or cycle. You only get the deduction for days you actually travel to work, not for days working from home, on holiday or sick.

You can also get the deduction if you live abroad and work in Denmark. If you have limited tax liability in Denmark (begrænset skattepligt), the deduction is not added automatically, so you must enter it yourself in your preliminary income assessment (forskudsopgørelse) and your tax assessment notice (årsopgørelse) in TastSelv.

What are the rates for 2026?

The Danish Parliament (Folketinget) has raised the rates for all of 2026 with retroactive effect. There is no deduction for the first 24 km a day. For 25–120 km the rate is DKK 3.17 per km, and above 120 km it is DKK 1.59 per km. If you live in one of the peripheral municipalities or on one of the small islands covered by special rules, the rate is DKK 3.51 per km for the entire distance above 24 km.

For comparison, the 2025 rates were DKK 2.23 for 25–120 km and DKK 1.12 above 120 km. If you cross the Great Belt or Øresund bridge, you get a supplement per trip. In 2026 this is DKK 110 for the Great Belt and DKK 50 for Øresund by car, and DKK 15 and DKK 8 by train or other public transport.

How is the deduction calculated if you only go home to Poland at weekends?

If you leave home on Monday morning and return on Friday, the Danish Tax Agency treats this as one daily trip. The first 24 km are therefore only deducted once for the whole trip. In TastSelv you enter your address in Poland, your work address, the address where you stay overnight and the number of trips per month.

If the distance from where you stay overnight to work is more than 12 km each way, you can add a second transport deduction for the days you travel between your overnight address and your workplace.

This requires that your home in Poland is your permanent residence. If your home is now in Denmark, trips to Poland are private travel and do not qualify for the deduction.

What about ferries, flights and documentation?

If a ferry or plane is part of your normal route between home and work, you can deduct the actual cost of the tickets. Travel to and from the ferry terminal or airport is deducted at the kilometre rates, but the value of the first 24 km must be subtracted.

For very long distances, the documentation requirements are strict. Keep ferry and plane tickets, fuel receipts and a calendar of working days and trips.

Where do you enter the deduction?

Enter the expected number of working days in field 417 of your preliminary income assessment so that the deduction is included in your ongoing tax. After the year ends, check or enter the deduction in box 51 of your tax assessment notice. If the deduction relates to salary reported as non-Danish income, deduct it under Udenlandsk indkomst (non-Danish income) in TastSelv.

Since 9 July 2026, you have been able to update your preliminary income assessment with the higher 2026 rates. If you do, the deduction is reflected in your pay for the rest of the year.