As a self-employed person, you must book the driving yourself as deduction, and the rate of the deduction may vary depending on whether you drive more or less than 20,000 km per year.
This is how much you can get in driving deductions as a self-employed person
The rate for driving deductions or driving allowances is continuously adjusted by the state. You can read more about the rates here.
In 2022, the rate for the driving deduction is DKK 3.51/km before 1/5 and DKK 3.70/km after 1/5 for driving less than 20,000 km/year.
If you drive more than 20,000 km/year, the rate for the driving deduction before 1/5 will be DKK 1.98/km and after 1/5 DKK 2.16/km.
The Tax Council has exceptionally chosen this year to raise the rates in the middle of 2022, which is why you can currently find two different rates for this year.
When you need to calculate your driving deduction, simply multiply the number of kilometers driven by the rate that suits your driving.
Report driving allowance as self-employed
Most accounting programs have a function or a template called "Driving deduction", where you can easily fill in the amount for the total driving deduction - i.e. number of kilometers multiplied by the rate.
Your driving deduction is then booked and will appear as a deduction in your accounts and thus an amount on which you do not have to pay tax.