New Rates for Employee Benefits, Gifts, Meals, Lodging, and Travel in 2025
New Rates for Employee Benefits, Gifts, Meals, Lodging, and Travel in 2025
Each year, the tax authorities update their tax rates, tax percentages, and monetary thresholds. Below are some of the rates that are particularly relevant for salaries:
For the full list of updated rates for 2025, see here.
| Updated Rates | 2025 | 2024 |
| Employee benefits – directly related to work | 7.300 kr. | 7.000 kr. |
| Employee benefits – not directly related to work | 1.400 kr. | 1.300 kr. |
| Value of free phone, computer, and internet | 3.300 kr. | 3.200 kr. |
| Christmas gifts from employer – tax-free | 1.000 kr. | 900 kr. |
| Value of free car | 160.000 kr. | 160.000 kr. |
| Value of free car (car value up to 300,000 DKK) | 22,5% | 23% |
| Value of free car (car value over 300,000 DKK) | 22,5% | 22% |
| Lodging allowance (per day) | 256 kr. | 246 kr. |
| Travel deduction (maximum limit) | 32.800 kr. | 31.600 kr. |
| Travel allowance (supplement) | 142 kr. | 180 kr. |
| Traval | 2025 | 2024 |
| Mileage deduction (0-24 km) | No deduction | No deduction |
| Mileage deduction 25-120 km | 2,23 kr./km | 2,23 kr./km |
| Mileage deduction 25-120 km (outer municipalities and certain small islands) | 2,47 kr./km | 2,47 kr./km |
| Mileage deduction over 120 km | 1,12 kr./km | 1,12 kr./km |
| Mileage deduction (income limit for additional transportation deduction before social security contributions) | 325.800 kr. | 313.700 |
| Tax-free mileage allowance (driving own car or motorcycle up to 20,000 km/year) | 3,81 kr./km | 3,79 kr./km |
| Tax-free mileage allowance (driving own car or motorcycle beyond 20,000 km/year) | 2,23 kr./km | 2,23 kr./km |
| Tax-free mileage allowance (riding own bicycle, moped, EU moped, or electric scooter) | 0,63 kr./km | 0,62 kr./km |
For the full list of updated rates for 2025, see here.