Can I Claim IT-udstyr og Software (IT Equipment and Software) as a Business Expense in Denmark?
Fully deductible. Items under DKK 16,200 (2025 small-asset write-off limit) can be expensed immediately. Larger items are depreciated, typically over 3-5 years. Monthly software subscriptions (SaaS) are fully deductible in the period they are incurred.
What Skattestyrelsen (Danish Tax Agency) says
Afskrivningsloven (Depreciation Act): individual business assets below DKK 16,200 (2025 threshold) can be written off immediately. Assets above this are depreciated using the Danish declining balance (saldoafskrivning) method for most equipment — maximum 25% per year. Computer software and IT systems: 25% per year or straight-line over useful life.
When you can claim
- Laptop or desktop computer under DKK 16,200 — immediate full write-off
- Laptop above DKK 16,200 — 25% declining balance per year (e.g. DKK 20,000 laptop: DKK 5,000 in year 1)
- Monthly SaaS software subscriptions (AccountsOS, Microsoft 365, Figma, etc.) — fully deductible as incurred
- Phones and tablets — proportional deduction based on business-use percentage (document this)
- Printers, scanners, monitors, networking equipment
- Cloud hosting and server costs
When you cannot claim
- Purely personal IT equipment with no business connection
- 50% personal use portion of a mixed-use device without documented business-use proportion
- Software licences for personal activities
Good to know
Pro tip: Denmark's DKK 16,200 small-asset threshold means most individual pieces of IT equipment can be written off immediately rather than depreciated. If possible, purchase items individually rather than as large bundles to stay under the threshold. For a home office setup with separate purchases (laptop, monitor, keyboard, chair), each item is assessed individually.
Important: Mixed-use devices (a phone used for both business and personal calls) require documented apportionment. SKAT accepts a reasonable estimate backed by records — e.g. 80% business use if you work full-time and the phone is your primary business tool. Phones provided entirely by the employer to employees can be treated as a Fri telefon benefit (taxable benefit to employee: DKK 3,300/year 2025).
Related expenses
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