Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
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Denmark → North Denmark Region, Denmark
These rates use a catch-all rule for all domestic travel within Denmark.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals and incidentals | All Domestic, Denmark | 625 DKK per day | Tax-free standard rate (kostsats) for meals and petty expenses under ligningslovens section 9 A for employees travelling with an overnight stay; the trip must last at least 24 hours, the workplace must be temporary, and the employee must be unable to overnight at home due to the distance.; For a connecting travel day (tilsluttende rejsedag) 1/24 of the daily rate is paid per commenced hour.; The rate is reduced for free meals: breakfast 15%, lunch 30%, dinner 30%.; 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; a new 12-month period starts at a new workplace at least 8 km away or after at least 40 consecutive working days elsewhere.; Not available to tourist coach drivers or to employees under special tax schemes (soemandsbeskatningsloven sections 3 and 5-8, ligningslovens section 7 no. 15, section 31(4), or section 9 G fishing deductions). |
| Incidentals | All Domestic, Denmark | 156.25 DKK per day | 25% allowance for petty expenses (smaafornoedenheder): up to 25% of the 625 DKK meal rate may be paid tax-free when the employer covers the employee's meal costs by receipt (udlaeg efter regning); calculated for the whole trip including commenced hours on a connecting travel day.; Cannot be paid to tourist coach drivers. |
| Lodging | All Domestic, Denmark | 268 DKK per night | Tax-free undocumented lodging rate (logisats) of 268 DKK per travel-day (rejsedoegn) under ligningslovens section 9 A; requires an overnight stay on a trip of at least 24 hours.; Cannot be paid when the employer covers the night's lodging by receipt or provides free lodging.; Not available to employees who transport goods or persons, serve on board ships including fishing vessels, work on aircraft, or work on vessels and installations used for exploration and exploitation of natural resources, nor to employees under the special tax schemes listed in point 2.1.5.1 of SKM2025.725.SKTST. |
| Meals | All Domestic, Denmark | 75 DKK per day | Special meal rate for tourist coach drivers (turistchauffoerer) travelling in Denmark with overnight stay; 1/24 per commenced hour on a connecting travel day; the rate is not reduced for free meals and no 25% petty-expense allowance may be paid. |
| Daily allowance | All Domestic, Denmark | 538 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.; Unreduced dagpenge rate for official travel in Denmark and on the Faroe Islands; applies up to and including the 28th day of a posting (udstationering).; The daily allowance is reduced for free meals per Bilag 4: breakfast 15%, lunch 30%, dinner 30%, full board 75% of the daily allowance rate.; A local agreement under section 22(3) of the tjenesterejseaftale may set a higher rate, but dagpenge may not exceed 625 DKK per day. |
| Daily allowance | All Domestic, Denmark | 403.5 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.; Dagpenge reduced by 1/4 in Denmark, used during a posting (udstationering) from and including the 29th day, per section 35(1) of the tjenesterejseaftale.; Under a local agreement per section 22(3) the reduced dagpenge may not exceed 75 per cent of the Danish dagpenge rate per day. |
| Timepenge (hourly allowance) | All Domestic, Denmark | 22.42 DKK per hour | 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.; Unreduced hourly allowance (timepenge) in Denmark and on the Faroe Islands; under a local agreement per section 22(3) it may not exceed 1/24 of the daily dagpenge cap per hour. |
| Timepenge (hourly allowance), reduced | All Domestic, Denmark | 16.81 DKK per hour | 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.; Hourly allowance reduced by 1/4 in Denmark, used during a posting from and including the 29th day per section 35(1); under a local agreement it may not exceed 3/4 of the unreduced hourly timepenge cap. |
| Procentgodtgoerelse (percentage compensation) | All Domestic, Denmark | 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 equal to 25 per cent of the dagpenge rate per 24-hour period, paid only in the case described in section 20(2) of the tjenesterejseaftale; it can never be paid at the same time as time- og dagpenge. |
| Lodging | All Domestic, Denmark | 1956 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.; Hoteldispositionsbeloeb for Denmark: ceiling for documented hotel expenses, inclusive of VAT; set from the state hotel agreement which is adjusted per 15 March each year; hotels on the state hotel agreement that exceed the ceiling may also be reimbursed. |
| Lodging | All Domestic, Denmark | 1467 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.; Hoteldispositionsbeloeb for Denmark reduced by 1/4, used during a posting (udstationering) from and including the 29th day per section 35(2) of the tjenesterejseaftale; inclusive of VAT. |
| Supplement | All Domestic, Denmark | 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 in Denmark, paid when the employee arranges private overnight accommodation instead of documented hotel lodging. |
| Supplement | All Domestic, Denmark | 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 in Denmark, used during a posting from and including the 29th day per section 35(2) of the tjenesterejseaftale. |
Source URLs:
https://info.skat.dk/data.aspx?oid=2460063
This source provides official travel rate information from info.skat.dk.
https://www.retsinformation.dk/eli/retsinfo/2026/9355
This source provides official travel rate information from retsinformation.dk.