{"id":10911,"date":"2026-02-11T15:44:50","date_gmt":"2026-02-11T14:44:50","guid":{"rendered":"https:\/\/accountview.dk\/free-phone-and-internet-rules-and-taxation-2026\/"},"modified":"2026-03-09T13:03:52","modified_gmt":"2026-03-09T12:03:52","slug":"free-phone-and-internet-rules-and-taxation-2026","status":"publish","type":"post","link":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/","title":{"rendered":"Free phone and internet – rules and taxation 2026"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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. <\/p>

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. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t

When is free phone taxed?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t

Free internet - when does tax liability apply?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t

How to handle free phone and internet in accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t

Do you need help?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Free phone and internet are taxed at a fixed amount annually. Get an overview of the rules, when the tax liability applies and how to handle it correctly in your accounting. <\/p>\n","protected":false},"author":2,"featured_media":10675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[234,233,232,235],"class_list":["post-10911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-employee-benefits","tag-free-internet","tag-free-phone","tag-taxation-of-employee-benefits"],"acf":[],"yoast_head":"\nFree phone and internet 2026 - Rules and taxation<\/title>\n<meta name=\"description\" content=\"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Free phone and internet 2026 - Rules and taxation\" \/>\n<meta property=\"og:description\" content=\"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountview\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-11T14:44:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-09T12:03:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Annika\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Annika\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/\"},\"author\":{\"name\":\"Annika\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#\\\/schema\\\/person\\\/ad5b7b8ac3a4151bdb928cadf07218e5\"},\"headline\":\"Free phone and internet – rules and taxation 2026\",\"datePublished\":\"2026-02-11T14:44:50+00:00\",\"dateModified\":\"2026-03-09T12:03:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/\"},\"wordCount\":230,\"publisher\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/business-checklist-computer-kopi-8.png\",\"keywords\":[\"employee benefits\",\"Free internet\",\"Free phone\",\"Taxation of employee benefits\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/\",\"url\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/\",\"name\":\"Free phone and internet 2026 - Rules and taxation\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/business-checklist-computer-kopi-8.png\",\"datePublished\":\"2026-02-11T14:44:50+00:00\",\"dateModified\":\"2026-03-09T12:03:52+00:00\",\"description\":\"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/business-checklist-computer-kopi-8.png\",\"contentUrl\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/business-checklist-computer-kopi-8.png\",\"width\":1200,\"height\":675},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/free-phone-and-internet-rules-and-taxation-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Understand the rules\",\"item\":\"https:\\\/\\\/accountview.dk\\\/en\\\/emner\\\/understand-the-rules\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Free phone and internet – rules and taxation 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/accountview.dk\\\/en\\\/\",\"name\":\"Accountview\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountview.dk\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#organization\",\"name\":\"Accountview\",\"url\":\"https:\\\/\\\/accountview.dk\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/Accountview_Logo_transperans.png\",\"contentUrl\":\"https:\\\/\\\/accountview.dk\\\/wp-content\\\/uploads\\\/Accountview_Logo_transperans.png\",\"width\":1200,\"height\":150,\"caption\":\"Accountview\"},\"image\":{\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountview.dk\\\/en\\\/#\\\/schema\\\/person\\\/ad5b7b8ac3a4151bdb928cadf07218e5\",\"name\":\"Annika\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Free phone and internet 2026 - Rules and taxation","description":"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/","og_locale":"en_GB","og_type":"article","og_title":"Free phone and internet 2026 - Rules and taxation","og_description":"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.","og_url":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/","og_site_name":"Accountview","article_published_time":"2026-02-11T14:44:50+00:00","article_modified_time":"2026-03-09T12:03:52+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png","type":"image\/png"}],"author":"Annika","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Annika","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#article","isPartOf":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/"},"author":{"name":"Annika","@id":"https:\/\/accountview.dk\/en\/#\/schema\/person\/ad5b7b8ac3a4151bdb928cadf07218e5"},"headline":"Free phone and internet – rules and taxation 2026","datePublished":"2026-02-11T14:44:50+00:00","dateModified":"2026-03-09T12:03:52+00:00","mainEntityOfPage":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/"},"wordCount":230,"publisher":{"@id":"https:\/\/accountview.dk\/en\/#organization"},"image":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png","keywords":["employee benefits","Free internet","Free phone","Taxation of employee benefits"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/","url":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/","name":"Free phone and internet 2026 - Rules and taxation","isPartOf":{"@id":"https:\/\/accountview.dk\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#primaryimage"},"image":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png","datePublished":"2026-02-11T14:44:50+00:00","dateModified":"2026-03-09T12:03:52+00:00","description":"When is free phone and internet taxed? Get an overview of rates, rules and correct handling in accounting.","breadcrumb":{"@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#primaryimage","url":"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png","contentUrl":"https:\/\/accountview.dk\/wp-content\/uploads\/business-checklist-computer-kopi-8.png","width":1200,"height":675},{"@type":"BreadcrumbList","@id":"https:\/\/accountview.dk\/en\/free-phone-and-internet-rules-and-taxation-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Understand the rules","item":"https:\/\/accountview.dk\/en\/emner\/understand-the-rules\/"},{"@type":"ListItem","position":2,"name":"Free phone and internet – rules and taxation 2026"}]},{"@type":"WebSite","@id":"https:\/\/accountview.dk\/en\/#website","url":"https:\/\/accountview.dk\/en\/","name":"Accountview","description":"","publisher":{"@id":"https:\/\/accountview.dk\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountview.dk\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/accountview.dk\/en\/#organization","name":"Accountview","url":"https:\/\/accountview.dk\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/accountview.dk\/en\/#\/schema\/logo\/image\/","url":"https:\/\/accountview.dk\/wp-content\/uploads\/Accountview_Logo_transperans.png","contentUrl":"https:\/\/accountview.dk\/wp-content\/uploads\/Accountview_Logo_transperans.png","width":1200,"height":150,"caption":"Accountview"},"image":{"@id":"https:\/\/accountview.dk\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/accountview.dk\/en\/#\/schema\/person\/ad5b7b8ac3a4151bdb928cadf07218e5","name":"Annika"}]}},"_links":{"self":[{"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/posts\/10911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/comments?post=10911"}],"version-history":[{"count":1,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/posts\/10911\/revisions"}],"predecessor-version":[{"id":10912,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/posts\/10911\/revisions\/10912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/media\/10675"}],"wp:attachment":[{"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/media?parent=10911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/categories?post=10911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountview.dk\/en\/wp-json\/wp\/v2\/tags?post=10911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}