Deductions

 

2023

2024

 

Lønmodtagerfradrag/Employee Deductions

Bottum deduction for some employee deductions, LL § 9

6.700

7.000

Employment deduction LL§ 9J, stk. 2, maks. 10,50%,

45.600

45.100

Max extra employment deducion for single parents

24.400

25.300

Max deduction for gifts to charity institutions

17.700

18.300

Max deduction for union payments

6.000

7.000

Max job deduction

2.700

2.800

 

 

 

Håndværkerfradrag/Home Renovation Deductions

 

 

Max deduction for costs to home renovations with green sight in the home

Abolished

Abolished

Max deduction for costs to working salary for services in the home

6.600

6.900

     

Befordringsfradrag (hjem-arbejde)/Transportation Allowance (Home-Work)

 

0 - 24 km per day

No dedcution

No deduction

25 - 120 km per day

2,19

2,23 
Over 120 km per day 1,10 1,12 
Over 120 km per day in some outskirt municipals 2,19 2,23 
Deduction for passage of Storebælt in own car/motorbike

110

110

Deduction for passage of Storebælt with public transportation

15

15

Deduction for passage of Øresund in own car/motorbike

50

50

Deduction for passage of Øresund with public transportation

8

8

Deduction for passage of Kronpinsesse Mary's bridge with car

12

12

Income limit for additional transportation allowance

303.000

313.700

Max additional amount to the transportation allowance

15.400

15.400

 

Etableringskonto/Deduction for the Establishment of a Company Account

Max provision of net salary income

60%

60%

However, always max DKK 250.000 and min. DKK 5.000
Minimum purchase price for asset goods by the time of the establishment

97.500

100.900

 

Rejsegodtgørelse/ Travel Allowance 

   
Board

555

574

Lodging

238

246

Ceiling over travel allowance

30.500

31.600

 

Skattefri befordringsgodtgørelse/Tax-Free Travel Allowance

Driving 0 - 20.000 km in own car/motorbike

3,73

3,79

 

 

 
Driving over 20.000 km in own car/motorbike

2,19

2,23 

 

 

 
Driving on own bike, scooter og EU-scooter 0,61 0,62 
     
     

Børnebidrag pr. år/Child Support per year

   
Normal child support 18.000 18.576
Hereof base amount 15.936 16.440
- additional non deductible part of child support 2.064 2.136