Free phone and internet
Last updated 26/08/2025 – Reading time: 2 min
If your company provides an employee with a free phone or internet, A tax and AM contributions are generally payable. This also applies if the employee does not receive a salary.
In 2025, free phone is taxed at DKK 3,300 annually, which corresponds to DKK 275 per month. If the employee has both free phone and free internet, tax is still only payable on a total of DKK 3,300 annually, the amount covers both benefits.
When is free phone taxed?
The employee is only taxed on the free phone if the phone is also used privately. If the phone is used exclusively for work, the company can pay the running costs without tax consequences.
Free internet - when does tax liability apply?
Free internet is only taxed if the connection provides access to the company network and is also used privately. If the connection is used exclusively for work, no tax is payable.
How to handle free phone and internet in accounting
We recommend using Salary to register free phone and internet. The system ensures correct handling, calculation and reporting of tax, so you avoid errors in your annual tax return.
Read more about Salary here.
Do you need help?
If you’re unsure how to register free phone or internet in your business, we at Accountview are ready to help with advice and correct accounting.