Free phone, computer and Internet

• an ordinary fixed-line phone
• a mobile phone: Even if a mobile phone can be used online, it is considered a phone for tax purposes. Therefore, iPhones, PDAs and similar smartphones are considered phones
• the actual phone and expenses for registration, subscription and use
• the usual phone services, including wake-up calls, answering service, caller ID and other regular services included in the subscription. This will change in line with developments in the field.

If you have a free phone at your disposal, you are not entitled to tax deductions for expenses related to your private phones.

Work phone

If your phone is strictly for work purposes, you will not be taxed on it. You need to sign a solemn declaration from your employer that the phone is for work. However, you may make private calls, go online, send text messages or e-mails from it on isolated occasions without having to pay tax.

Employer-paid Internet connections are tax-free when they provide access to the business network.

If the Internet connection does not give you access to the business network, you will be taxed on DKK 3,200 in 2024 (DKK 3,100 in 2023).

Internet connection as part of a TV programme package

You will be taxed on Internet connections that are part of a TV programme package (for example phone, Internet and TV). You will be taxed on the value of the entire package. If your employer pays expenses that are part of your subscription (for example free downloads of music and TV channels), you will not be taxed on these expenses. 

Free Internet connection includes:

• access to and use of the Internet on fixed-line and mobile units
• one-off expense for establishing the Internet connection

subscription fees for the Internet access

If you have a computer solely for private purposes at your disposal, you will be taxed on the value of the computer.

• Your employer needs to report the value of the computer but he does not withhold tax on the value.
• You need to pay tax on an amount corresponding to the cost of renting a similar computer.

You need to declare the entire amount if it has not already been declared and totals more than DKK 1,300 per year.

Private use of a work computer is tax-free

You will not be taxed on an employer-paid computer intended for work. Tablets (for example iPads, Windows Surface, Galaxy Tab) are considered computers for tax purposes. As a result, they are not taxable if they are intended for work use. Nor are you taxed on ordinary computer equipment. Such equipment includes computer screens, software programs and a printer of normal size and standard.

Computer screens may be taxable

Computer screens with TV tuners of up to 26" are considered ordinary equipment and are not taxable. Computer screens of 32", 37" and more are currently not considered ordinary equipment and therefore they are taxable.

More phones or work computers

If you need more than one phone or computer at your disposal to perform your job, you will not be taxed on their value. Otherwise, you will. The Danish Tax Agency (Skattestyrelsen) decides on a case-by-case basis if your work justifies more phones and/or computers.

If you do not need several phones at your disposal, you will be taxed separately on the expenses for more than one phone. Additionally, you will have to declare the amount as taxable B-income without labour market contributions. This also applies to computers including equipment and Internet connections.

Several employers

If you have several employers and, for example, one of them gives you a phone for private use and another one provides an Internet connection for private purposes, you will be taxed on a total of DKK 3,200 in 2024 (DKK 3,100 in 2023).

Only part of the year

If your phone is at your disposal for private use for only part of the year, you will only be taxed on an amount corresponding to the number of months you use it for private purposes. You do not need to do anything yourself.

Spouse discount available

You will be able to obtain a spouse discount if you live with your spouse at the end of the income year and if both of you have a free phone. The taxable value of free phone is reduced by 25% for each of you. It is a condition for the reduction that you and your spouse’s total taxable value of the benefits prior to the reduction corresponds to at least DKK 4,200 in 2024 (DKK 4,100 in 2023). The reduction is calculated automatically.