Expenses as per account rendered

Your employer may disburse up to 25% of the standard food rate for petty acquisitions such as a cup of coffee or a newspaper.

25% of the rate corresponds to DKK 149.25 per day in 2025 (DKK 143.50 per day in 2024).

Your work-related travel must be at least 24 hours and you need to be away from home for one night at least.

If your employer does not disburse DKK 149.25 per day, you are entitled to a deduction.

If your employer disburses less than DKK 149.25 per day, you are entitled to a deduction for the difference. If, for example, your employer disburses DKK 80 per day, you are entitled to a deduction of DKK 69.25 per day. Please see Deduction for travel expenses for further information.

Remember that your total deduction for travel expenses, food, accommodation and petty acquisitions is maximum DKK 32,800 in 2025 (DKK 31,600 in 2024).

Enter your deduction in your tax assessment notice, box 53.

Tourist drivers are not eligible for a 25% allowance or similar deductions.

• You need to give your credit vouchers to your employer in order to have your expenses covered. Scanned or photocopied credit vouchers or documents which prove or render your expenses probable can also be used as documentation.
• You cannot combine disbursement of tax-free food allowance and reimbursement as per account rendered for the same journey.
• These rules also apply to members of and assistants to boards, for example.