Per Diem and Mileage in Denmark

Per Diem rates in Denmark, 2026

Accommodation: DKK 268

The Danish Daily allowance consists of accommodation compensation, as well as compensation for food and petty acquisitions. No daily allowance is paid for trips lasting less than 24 hours, but the actual costs can be compensated by reimbursements or by providing the employee with free meals. The employer must check the purpose of the business trip, the travel dates, the amount of the travel allowance and other important information about the business trip, so that the allowance can be paid tax-free. Bezala is a great solution for purpose like that. Compensation can be paid to an employee working in the same temporary workplace for a maximum of 12 months.

The definition of a business trip is that the employee has a temporary job, a normal place of residence, and spends the night away from home. The distance and the nature of the work tasks determine whether the trip is considered a business trip. The assessment of the need for accommodation is always individual, but the general requirement is that the employee spends the night at home whenever possible. Difficulty, long distance, impracticality or the fact that traveling is expensive are not sufficient reasons not to spend the night at home.

The accommodation allowance covers all undocumented accommodation costs related to travel, but it cannot be paid if the employee has received accommodation even partially free of charge. The compensation is tax-free if it does not exceed the given maximum compensation amount. If the accommodation costs are higher than the compensation that can be paid, the actual costs can be compensated with expense reimbursements. Accommodation compensation is only available when the travel time exceeds 24 hours.

Food and petty acquisitions: DKK 625

Food costs are also part of the daily allowance. The compensation is intended to cover all undocumented meal expenses and other incidental expenses caused by business travel. Food compensation can be paid per day, so the work trip must last more than 24 hours for the employee to be entitled to daily allowance. It is also paid for every hour of travel started after the first 24 hours, so for example, for a 40-hour trip, the compensation is the daily allowance plus 16/24 parts of the daily allowance.

Deduction for meals:

1. Free breakfast: -15%
2. Free lunch: -30%
3. Free dinner: -30%

With Bezala, you can claim tax-free per diems defined by the Danish Tax Agency, whether they apply within Denmark or abroad.

Sources:

The Danish Tax Agency: Daily allowances

Tax.dk Mileages

Mileage allowance in Denmark, 2026

When driving your own car for business use, the basic tax-free mileage allowance is DKK 3,81 / km when other travel costs are not reimbursed.

With Bezala, you can claim tax-free mileages defined by Danish Tax Agency.

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Bezala works locally in Denmark for receipts, mileage allowances, and per diems.

For international companies

Expense Management