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Denmark Travel Allowance and Per Diem Tax Guide

SKAT's tax-free travel allowances, per diem rates (rejsegodtgørelse), mileage deductions, overnight allowances, and documentation requirements — all amounts in DKK.

When you travel for business in Denmark, SKAT (Skattestyrelsen) allows your employer to pay certain allowances tax-free, provided the amounts do not exceed SKAT's published rates and the travel meets the conditions for business travel. The two main allowances are: skattefri rejsegodtgørelse (tax-free travel allowance) for overnight trips, and befordringsfradrag (commuting deduction) for daily travel between home and work (a personal deduction, not an employer allowance). For employees who travel abroad, different rates apply depending on the country. Self-employed persons can claim the same allowances as deductions on their tax return. Documentation is critical — SKAT requires travel logs, receipts, and employer declarations to substantiate any claim. This guide covers the Danish travel allowance rates (2026), the distinction between business travel and commuting, overnight allowances (overnatning), mileage rates for private cars, foreign travel rates, documentation requirements, and the rules for self-employed persons. For related topics, see our Tax Deductions Guide →, Personal Tax Guide →, Employee Benefits Tax Guide →, and Business Expenses and Deductions Guide →.

Business Travel vs Commuting

Business travel (rejse): A trip that takes you away from your normal work location (sædvanlige arbejdssted) for business purposes. If you are away overnight, you qualify for the skattefri rejsegodtgørelse. The allowance covers the additional costs of being away from home (meals, incidental expenses). The rate is the same regardless of actual costs — you do not need to provide receipts (you can use the standard rate).

Commuting (befording): Daily travel between your home and your normal work location. This is NOT covered by the travel allowance — it is covered by the commuting deduction (befordringsfradrag), which is a personal deduction on your tax return (not an employer allowance). The commuting deduction is calculated based on the distance between home and work (over 24 km one way) and is claimed on your tax return. For more on the commuting deduction, see our Tax Deductions Guide →.

Multiple work locations: If you have more than one regular work location (e.g., you work at two different offices), the main workplace (hovedarbejdssted) is determined by SKAT as the place where you spend the most time or perform your most important tasks. Travel between different work locations is business travel (not commuting) and qualifies for allowances. If you travel directly from home to a secondary location, the first 24 km each way is treated as commuting (no allowance), and the distance beyond 24 km may qualify as business travel — this is a common area of confusion.

Tax-Free Travel Allowance (Skattefri Rejsegodtgørelse) — 2026 Rates

Rate for 2026: The tax-free daily rate for overnight business travel in Denmark is approximately 600 DKK per day (the rate is adjusted annually by SKAT — check skat.dk/rejsegodtgørelse for the current rate). The rate covers meals and incidental expenses for the entire day. If your employer pays less than this amount, the difference is not deductible for you. If your employer pays more, the excess is taxable income for you (reported as A-income).

Half-day rate: If the business trip lasts less than 24 hours but more than 8 hours (including travel time), you can receive 50% of the daily rate (~300 DKK for 2026). This is often called the "dagsrejse" (day trip) allowance. No half-day rate applies for trips under 8 hours.

Overnight allowance (overnatning): If you incur actual accommodation costs (hotel, rented room, camping), the employer can reimburse the actual documented cost tax-free. If the employer provides accommodation (e.g., a company apartment) or you stay with friends/family, you can receive a standard overnight allowance of approximately 350 DKK per night (2026 rate) instead of documenting actual costs. You cannot claim both the actual cost and the standard allowance for the same night.

Conditions for tax-free treatment: To receive tax-free travel allowances, the trip must: (a) be for business purposes (not private or mixed), (b) take you away from your normal work location, (c) require an overnight stay (for the full daily rate), or be at least 8 hours (for the half-day rate), and (d) be documented with a travel log (see documentation section below). The allowance is tax-free for the employee and deductible for the employer as a business expense.

Mileage Allowance (Kørselsgodtgørelse)

Private car — 2026 rate: If you use your private car for business travel (not commuting), your employer can pay a tax-free mileage allowance of approximately 3.73 DKK per km (2026 rate, adjusted annually). This rate covers fuel, maintenance, insurance, and wear-and-tear. If your employer pays less, the difference is not deductible. If your employer pays more, the excess is taxable income.

Electric car: A higher rate applies for electric cars (elbiler) — approximately 4.11 DKK per km for 2026, reflecting the higher acquisition cost of EVs. The higher rate applies only if the car is a pure EV (not hybrid). The car's registration document (registreringsattest) must show "EL" as the fuel type.

Company car: If you use a company car for business travel, the employer can pay actual documented fuel costs tax-free, or use a standard rate of approximately 1.00 DKK per km for fuel only (no maintenance/insurance component). You cannot claim the private car mileage rate for a company car. The free fuel benefit for private use of a company car is a separate taxable benefit.

Other transport: Bicycle travel allowance is approximately 0.77 DKK per km (2026 rate). Motorcycle/moped allowance is approximately 2.00 DKK per km. Public transport (train, bus, ferry) — reimbursement of actual documented costs is tax-free. No standard rate applies — actual ticket costs must be documented.

Foreign Travel Allowances

Country-specific rates: SKAT publishes country-specific daily rates for business travel abroad, updated annually. The rates differ by country and reflect differences in meal and incidental costs. Examples for 2026 (approximate): USA ~800 DKK/day, UK ~750 DKK/day, Germany ~650 DKK/day, Sweden ~700 DKK/day, Norway ~850 DKK/day, France ~700 DKK/day. The full list is available on skat.dk/rejsegodtgørelse.

First and last day rule: For foreign travel, the daily rate applies for each full day of the trip. For the day of departure and the day of return, you can claim the full daily rate (no half-rate reduction) if the trip includes an overnight stay abroad. If you travel abroad and return the same day (no overnight stay), you may qualify for a reduced rate — check SKAT's country-specific guidance for same-day trips.

EU business travel — documentation: For travel within the EU/EEA, the same documentation rules apply as for Danish travel. For travel outside the EU, you must retain passport stamps or boarding passes to prove the dates of presence in each country.

Documentation Requirements

Travel log (rejsedagbog): To substantiate travel allowance claims, maintain a travel log containing for each trip: date and time of departure and return, destination (city and address), purpose of the trip (client meeting, conference, site visit), mode of transport (car, train, plane), kilometres driven (if claiming mileage), amount of allowance claimed, and employer's confirmation (signature or electronic approval). The travel log can be digital (spreadsheet, app, company system) or paper-based. It should be prepared contemporaneously (not reconstructed at year-end).

Employer declaration: If you are an employee, your employer must provide a declaration confirming that the trip was for business purposes, that the allowance rate is within SKAT's limits, and that the travel log is accurate. The declaration can be an electronic approval in the company's travel system or a signed form. The employer does not need to submit the declaration to SKAT proactively — it must be provided upon request during an audit.

Self-employed documentation: Self-employed persons claiming travel allowances as a deduction must maintain the same travel log and retain it for 5 years from the end of the financial year. SKAT's R&D team (for R&D-related travel) and the general audit team may request the travel log during an audit. For more on self-employed deductions, see our Business Expenses and Deductions Guide →.

Travel for Self-Employed Persons

Same rates: Self-employed persons can claim the same tax-free rates as employees — the travel allowance (if the trip involves an overnight stay), the mileage allowance (for business travel), and actual accommodation costs. The allowance is claimed as a deduction on the tax return (not an employer payment). The rates are the same as for employees, and the same documentation rules apply.

Difference from employees: For self-employed persons, the travel allowance is not tax-free income (since it is not income at all — it is a deduction against business income). The practical effect is the same: you reduce your taxable income by the amount of the allowance. You must be able to show that the travel was for business purposes and that you incurred the costs. If you travel to a location that is also your home (e.g., a home office), you cannot claim travel allowances — the home office is your normal work location.

Start-up travel: During the first year of business, travel to establish the business (meeting with accountants, lawyers, banks, suppliers) qualifies as business travel even if you have no revenue yet. The costs are deductible as start-up expenses.

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