Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Denmark → Shijiazhuang, Hebei, China
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals and incidentals | All International | 625 DKK per day | Tax-free standard rate (kostsats) for meals and petty expenses under ligningslovens section 9 A applies at the same amount for travel abroad; the trip must last at least 24 hours with an overnight stay away from home at a temporary workplace.; For a connecting travel day 1/24 of the daily rate is paid per commenced hour.; The rate is reduced for free meals: breakfast 15%, lunch 30%, dinner 30%.; Skatteraadet may raise the meal rate by 195 DKK (2026) for countries with living costs substantially higher than Denmark, but has set no such raised rate for any country for 2026.; The standard meal rate may be used at one temporary workplace for at most 12 months, unless the workplace is mobile or moves at least 8 km as the work progresses. |
| Incidentals | All International | 156.25 DKK per day | 25% allowance for petty expenses: up to 25% of the 625 DKK meal rate may be paid tax-free when the employer covers meal costs by receipt; calculated for the whole trip; not payable to tourist coach drivers. |
| Lodging | All International | 268 DKK per night | Tax-free undocumented lodging rate (logisats) of 268 DKK per travel-day applies at the same amount for travel abroad; cannot be paid when the employer covers lodging by receipt or provides free lodging; the occupational exclusions in point 2.2.2.2 of SKM2025.725.SKTST apply. |
| Meals | All International | 150 DKK per day | Special meal rate for tourist coach drivers (turistchauffoerer) travelling abroad with overnight stay; not reduced for free meals; no 25% petty-expense allowance may be paid. |
| Daily allowance | All International | 625 DKK per day | Applies to Danish state employees on official travel under the tjenesterejseaftale (Medst. nr. 001-23), as regulated by circular Medst. nr. 007-26 / CIR1H nr. 9355 of 27 March 2026.; Default dagpenge rate for Danish state employees abroad and in Greenland per Bilag 3 of CIR1H nr. 9355 of 27 March 2026; does not apply to the 19 countries with their own reduced rates (Bulgaria, Slovakia, Mozambique, South Africa, Tunisia, Zambia, Zimbabwe, Egypt, Bolivia, Colombia, Cuba, Bangladesh, Bhutan, India, Iran, Malaysia, Nepal, Pakistan, Thailand).; The rate is reduced for free meals: breakfast 15%, lunch 30%, dinner 30%. |
| Procentgodtgoerelse (percentage compensation) | All International | 156.25 DKK per day | Applies to Danish state employees on official travel under the tjenesterejseaftale (Medst. nr. 001-23), as regulated by circular Medst. nr. 007-26 / CIR1H nr. 9355 of 27 March 2026.; Percentage compensation abroad and in Greenland, paid only in the case in section 21(2) of the tjenesterejseaftale; never paid together with dagpenge; does not apply to the 19 countries with their own reduced rates listed in Bilag 3. |
| Supplement | All International | 268 DKK per night | Applies to Danish state employees on official travel under the tjenesterejseaftale (Medst. nr. 001-23), as regulated by circular Medst. nr. 007-26 / CIR1H nr. 9355 of 27 March 2026.; Undocumented night supplement (udokumenteret nattillaeg), unreduced rate abroad and in Greenland. |
| Supplement | All International | 201 DKK per night | Applies to Danish state employees on official travel under the tjenesterejseaftale (Medst. nr. 001-23), as regulated by circular Medst. nr. 007-26 / CIR1H nr. 9355 of 27 March 2026.; Undocumented night supplement reduced by 1/4 abroad and in Greenland, used during a posting from and including the 29th day per section 35(2) of the tjenesterejseaftale. |
Source URL:
https://info.skat.dk/data.aspx?oid=2460063
This source provides official travel rate information from info.skat.dk.