What is diæter (per diem travel allowance)?

In short

Diæter are tax-free travel allowances for meals and lodging when you travel for work and stay overnight. In 2026 the rate is DKK 625 per day for meals and DKK 268 for lodging.

In practice

The trip must last at least 24 hours and be too far away to sleep at home. If the employer covers expenses by receipt instead, 25% of the meal rate can be paid tax-free for incidentals. The self-employed can use the rates as a deduction.

Related terms

• Kørselsgodtgørelse (mileage allowance)
• Personalegoder (employee benefits)
• Fradrag (tax deduction)
• See every term in the dictionary

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