| Employee deductions | | | |
| Basic allowance for certain employee deductions, LL § 9 | 7,000 | 7,300 | 7,600 |
| Employment deduction LL § 9J(2), max. 10.65% | 45,100 | 55,600 | 63,300 |
| Maximum additional employment deduction for single parents | 25,300 | 48,300 | 50,600 |
| Max. deduction for gifts to charitable institutions | 18,300 | 19,000 | 20,000 |
| Additional employment deduction for seniors (from 2026)? | | Not applicable | 6,100 |
| Maximum deduction for trade union/professional membership fees | 7,000 | 7,300 | 7,600 |
| Maximum job deduction | 2,800 | 2,900 | 3,100 |
| Home improvement deduction | | | |
| Maximum deduction for expenses for home improvement services with a green purpose in the home | Abolished | 8,600 | 9,000 |
| Maximum deduction for labour costs for household service services | 11,900 | 17,500 | 18,300 |
| Transport deduction (home–work) | | | |
| 0–24 km per day | no deduction | no deduction | no deduction |
| 25–120 km per day | 2.23 | 2.23 | 2.28 |
| Over 120 km per day | 1.12 | 1.12 | 1.14 |
| Over 120 km per day in certain remote municipalities | 2.23 | 2.47 | 2.53 |
| Deduction for crossing the Great Belt in own car/motorcycle | 110 | 110 | 110 |
| Deduction for crossing the Great Belt by public transport | 15 | 15 | 15 |
| Deduction for crossing the Øresund in own car/motorcycle | 50 | 50 | 50 |
| Deduction for crossing the Øresund by public transport | 8 | 8 | 8 |
| Deduction for crossing Crown Princess Mary’s Bridge per car crossing | 12 | 12 | 12 |
| Income threshold for supplement to the transport deduction | 313,700 | 325,800 | 341,500 |
| Max. supplementary amount to the transport deduction | 15,400 | 15,400 | 15,400 |
| Establishment account | | | |
| Max. allocation of net salary income | 60% | 60% | 60% |
| Always DKK 250,000 of net salary income and at least DKK 5,000 | | | |
| Minimum acquisition cost for assets upon establishment | 100,900 | 104,800 | 109,900 |
| Travel allowance | | | |
| Meals | 574 | 597 | 625 |
| Accommodation | 246 | 256 | 268 |
| Ceiling on travel deduction | 31,600 | 32,800 | 34,400 |
| Tax-free mileage allowance | | | |
| Driving 0–20,000 km in own car/motorcycle | 3.79 | 3.81 | 3.94 |
| Driving over 20,000 km in own car/motorcycle | 2.23 | 2.23 | 2.28 |
| Cycling on own bicycle, moped or EU moped – estimated rate | 0.62 | 0.63 | 0.64 |
| Child benefits per year | | | |
| Child benefit per year for ages 0–2 (§ 1, paid quarterly) | | 21,168 | 21,480 |
| Child benefit per year for ages 3–6 (§ 1, paid quarterly) | | 16,674 | 17,004 |
| Child benefit per year for ages 7–14 (§ 1, paid quarterly) | | 13,188 | 13,380 |
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