- Tax Calendar
- Personal Tax Rates
- Corporate Tax Rates
- Interest Rates
- Depreciation
- Personal Income
- Capital Gains
- Deductions
- Employee Benefits
- Indirect Taxes and Fees
Deductions
|
2023 |
2024 |
|
|
Lønmodtagerfradrag/Employee Deductions |
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| 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 |
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|
|
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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 |
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| Board |
555 |
574 |
| Lodging |
238 |
246 |
| Ceiling over travel allowance |
30.500 |
31.600 |
|
Skattefri befordringsgodtgørelse/Tax-Free Travel Allowance |
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| Driving 0 - 20.000 km in own car/motorbike |
3,73 |
3,79 |
|
|
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| Driving over 20.000 km in own car/motorbike |
2,19 |
2,23 |
|
|
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| Driving on own bike, scooter og EU-scooter | 0,61 | 0,62 |
Børnebidrag pr. år/Child Support per year |
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| 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 |