Food and drink

The rate for hourly and daily allowances when travelling in Denmark in 2025 is DKK 513.00 per day and DKK 21.38 per hour.

Hourly and daily allowance means that you receive the fixed rate regardless of the actual cost of meals. Hourly and daily allowances are also sometimes referred to as per diems.

If you have been offered free meals while travelling, the rate is reduced by 15% for breakfast, 30% for lunch and 30% for dinner. You must note in zExpense how many meals you have been offered, otherwise the travel reimbursement administrators will assume that you have received three daily meals and deduct this from the hourly and daily allowances. The remaining 25% is to cover necessities and transport at the destination; once you reach your hotel and until you return home, you cannot claim transport costs separately, they are covered by the hourly and daily allowance.

Hourly and daily allowances when travelling abroad

The rates for travelling abroad vary. The rate for the countries SDU employees most often travel to is DKK 597 per day in 2025. This includes Sweden, Norway, Germany, Italy, the UK and the USA.

See rates for travelling abroad and travelling over 28 days in the circular on rate adjustment from the Danish Employee and Competence Agency.

As an alternative to hourly and daily allowances, you can choose to be reimbursed for documented meal expenses.

When travelling in Denmark, you can expect to be reimbursed up to DKK 384.75 per day. This amount corresponds to 75% (15% for breakfast, 30% for lunch and 30% for dinner) of DKK 513, which is the daily rate for hourly and daily allowances.

When travelling abroad, you can receive up to DKK 447.75 per day.

You must be able to document all expenses, so remember to get receipts.

You cannot be reimbursed for drinks without food, for example if the party moves on after dinner. As a general rule, you can't be reimbursed for deposits on bottles and cans either, unless you can account for what happened to the deposit.

Percentage refund

In addition to the reimbursement of documented expenses, you can receive a percentage allowance of DKK 149.25 per day, which makes up the last 25% of the hourly and daily allowances. The amount should cover small necessities and transport at the destination.

For certain countries, the amount may be lower.

You can opt out of the percentage allowance if the travel costs on a project are to be made cheaper. When settling your travel expenses, please tick the box if you want the percentage reimbursement.

Tips and gratuities

In Denmark, you cannot be reimbursed for tips, but when travelling abroad to countries where tipping is customary, you can be reimbursed. Remember to provide documentation, e.g. with a photo.