Tax value of free phone rises to 3,600 kr. for 2027

Employees with an employer-paid phone they may use privately are taxed on 3.600 kr. for income year 2027Skat, against 3.500 kr. for 2026Skat. The same 3.600 kr. applies where the employer pays for the internet connection and it does not give access to the company network.Skat Phone or internet or both together still give a single total of 3.600 kr. for 2027.Skat The employer withholds A-skat and am-bidrag on the amount through salary, and the employee reports nothing to Skattestyrelsen.

Fri telefon covers an ordinary landline, a mobile phone including smartphones such as iPhones, the handset itself, setup, subscription and usage charges, and usual subscription services. An employee with a free phone cannot deduct expenses for their own phones. A pure arbejdstelefon is tax-free: employer and employee sign a tro- og loveerklæring that the phone is a work phone, and isolated private calls, browsing, texts or mails do not trigger taxation. An employer-paid internet connection is tax-free when it gives access to the company network. Internet supplied as part of a TV bundle is taxed on the whole package, while employer-paid extras integrated in the subscription, such as free music downloads or TV channels, are not taxed.

A computer placed at the employee's disposal purely for private use is taxed at the amount it would cost to rent an equivalent computer. The employer must report the value but does not withhold tax on it. The employee must report the full amount themselves where it was not reported and where the total exceeds 1.500 kr. for 2027Skat, against 1.400 kr. for 2026, per yearSkat. A computer paid for by the employer for work use is tax-free, tablets such as iPads count as computers, and usual accessories such as screens, software and ordinary printers are tax-free. Screens with a TV tuner of up to 26 inches are usual accessories and tax-free, while 32-inch and larger screens are currently not and are taxable.

Several phones or computers require a genuine business justification, decided concretely by Skattestyrelsen, or the extra devices are taxed separately: phone costs for additional phones without justification are reported as taxable B-indkomst without am-bidrag, as are computers with accessories and internet connections. Employees with several employers who receive a phone for private use from one and an internet connection for private use from another are taxed on 3.600 kr. in total for 2027. Private disposal for only part of the year is taxed pro rata by months, with nothing to do for the employee. Cohabiting spouses at the end of the income year who both have a free phone receive an ægtefællerabat of 25% each, provided their combined pre-reduction taxable value reaches the grundbeløb, which the page still states as 4.600 kr. for 2026; the reduction is calculated automatically.

Legal basis: the taxation of personalegoder including fri telefon under ligningslovens § 16, with the 2027 standard values of 3.600 kr. for free phone/internetSkat and the 1.500 kr. reporting threshold for computersSkat as stated with 2026 comparison figures.