Employee deduction
| | | |
| Basic deduction for certain employee deductions, LL § 9 | 6.700 | 7.000 | 7.300 |
| Employment deduction LL§ 9J, subsection 2, max. 10.65%, | 45.600 | 45.100 | 55.600 |
| Maximum additional employment deduction for single parents | 24.400 | 25.300 | 48.300 |
| Max. deduction for gifts to charitable institutions | 17.700 | 18.300 | 19.000 |
| Maximum deduction for professional quota | 6.000 | 7.000 | 7.300 |
| Maximum job deduction | 2.700 | 2.800 | 2.900 |
Craftsman deduction
| | | |
| Maximum deduction for expenses for tradesman services with a green term at home | Afskaffet | Afskaffet | Afskaffet |
| Maximum deduction for salary expenses for services provided in the home | 9.400 | 11.900 | 12.400 |
Transport deduction (home-work)
| | | |
| 0 - 24 km per day | intet fradrag | intet fradrag | intet fradrag |
| 25 - 120 km per day | 2,19 | 2,23 | 2,23 |
| Over 120 km per day | 1,10 | 1,12 | 1,12 |
| Over 120 km per day in certain peripheral municipalities | 2,19 | 2,23 | 2,23 |
| Deduction for passing through the Storebælt in your own car/motorcycle | 110 | 110 | 110 |
| Deduction for crossing the Storebælt with public transport | 15 | 15 | 15 |
| Deduction for passage of the Øresund in your own car or motorbike | 50 | 50 | 50 |
| Deduction for crossing the Øresund by public transport | 8 | 8 | 8 |
| Deduction for passage of Crown Princess Mary's Bridge by car per passage | 12 | 12 | 12 |
| Income limit for supplement to transport deduction | 303.000 | 313.700 | 325.800 |
| Max. additional amount for transport deduction | 15.400 | 15.400 | 15.400 |
Establishment account
| | | |
| Max. allocation of net salary income, | 60 % | 60 % | 60 % |
| However, always DKK 250,000 of net salary income and min. DKK 5,000 | | | |
| Minimum acquisition sum for assets upon establishment. | 97.500 | 100.900 | 104.800 |
Travel allowance
| | | |
| Diet | 555 | 574 | 597 |
| Lodging | 238 | 246 | 256 |
| Ceiling on travel deductions | 30.500 | 31.600 | 32.800 |
Tax-free transport allowance
| | | |
| Driving 0 - 20,000 km in own car/motorcycle - previous rate | 3,73 | 3,79 | Pending |
| Driving over 20,000 km in own car/motorcycle - previous rate | 2,19 | 2,23 | Pending |
| Driving on your own bicycle, moped or EU moped - discretionary rate | 0,61 | 0,62 | Pending |
Child support per year
| | | |
| Normal contribution | 18.000 | 18.576 | Pending |
| Of this, the basic amount | 15.936 | 16.440 | Pending |
| - supplement, non-deductible share of child support | 2.064 | 2.136 | Pending |
