New rule is valid from 1 January

New rule

Usually you can only get a carriage deduction – also called driving deductions – if you have a paid job.

Now students in the outer municipalities and in the islands can look forward to a nice tax saving.

For the Folketing, on May 22, 2025, have decided to provide driving deductions to those who meet the conditions. The rules apply from the 2026 income year, typically from January 1, 2026.

According to Søren Bech, who is a tax expert in Pwccan potentially give a great annual saving:

« The new driving deduction is a financial hand for students in the outer municipalities and in the islands. According to the Ministry of Taxation’s calculations, it can cause big tax savings. Let’s assume driving to and from his study 110 days a year, » he says and continues:

« If you live in Tønder and read at the engineering study in Esbjerg, you get a tax saving of about DKK 12,000 annually. If you live in Langeland and read at the educational study in Svendborg, the savings are about DKK 7,000 annually. And if you live in Hjørring and read to midwives in Aalborg, the savings are about DKK 11,000 annually.

How to calculate the deduction

The deduction is DKK 2.47 per year. drove km between home and work (back and forth) if there is a total of over 24 km to and from work per day. day.

The rate is thus higher than the normal DKK 2.23 per year. km. and applies to all kilometers driven. There are also deductions for bridge expenses such as the Great Belt Bridge of DKK 15 per year. Tour with public transport or DKK 110 per Tour by car.

All the rates are as of 2025, the rates for 2026 will only be published at the end of 2025.

So, depending on how many times you have to enter the educational site during the year, it can run into quite a lot of money.

« It is a good idea already to calculate what the deduction can run into. But it is important to remember that new rates will come for 2026, which will only be published at the end of 2025, so that the deduction and thus the tax savings can be higher, » says Søren Bech.

These students can benefit from the deduction

The driving deduction applies to students in the outer municipalities and in the islands. Outer municipalities are, for example, Slagelse, Faaborg-Midtfyn, Hjørring, Sønderborg, Aabenraa, Odsherred, Tønder, Langeland and Lolland, and students on islands such as Bornholm, Morsø and Læsø can also benefit from the deduction. The complete list is stated in Section 9 C.

In Slagelse alone, the Ministry of Taxation has estimated that there are potentially 1,900 students who can benefit from the new driving deduction. In Faaborg-Midtfyn, Sønderborg and Hjørring there are every approx. 1,000 students who can benefit from the new driving deduction.

« It is a good idea already to get the deduction on your advance registration for 2026, so that you get a continuous tax saving. You can correct your advance statement for 2026 in November 2025, » says Søren Bech.

These requirements must be met

In addition to the students having to reside in an outer municipality, they must also receive educational support in accordance with the rules of the SU Act in the form of, for example, scholarships.

On average, the SU income must be at least DKK 4,300 a month, corresponding to the personal allowance of DKK 51,600 in 2025.

However, you should be aware of that:

• If the student has received a discount when purchasing period cards for public transport or has received reimbursement with the kilometer rate for transport between home and place of education, no car allowance can be obtained.

• If the transport deduction causes the taxable income to become negative, the deduction can be made, for example, for deductions in the following years, or if you are married, it can be offset in the spouse’s tax.

• If the student has income -providing work alongside the study, a carriage deduction can also be obtained here in accordance with the general rules.