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Danish personal income thresholds for 2024-2026: deductions for gratuities and certain grants, maximum transfer to a working spouse, pension deduction limits (incl. annuity pension), conversion limits and the personal income tax ceiling.
Oversigt
Example H2
Personal income 2024 2025 2026
Gratuities etc.
Basic allowance for anniversary and severance gratuity8,0008,0008,000
Basic allowance for certain grants and bonuses31,60032,80034,400
Assisting spouse
Assisting spouse, max. transfer271,800282,400295,900
Pension taxation
Top-up deduction58,10060,30063,200
Max. deduction for contributions to annuity pension and time-limited old-age pension (§ 16)63,10065,50068,700
Conversion of pension benefit (PBL § 29)11,50012,80013,400
Max. contribution of profit from sale of business3,162,5003,285,4003,443,400
Tax ceiling
Tax ceiling on personal income excl. church tax52.07%52.07%52.07%

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Denmark property value tax overview 2024-2026: progression threshold, rates below/above the threshold, reductions for properties acquired before 2 July 1998 and income limits.

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Capital income

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Rates for persons

Overview of Danish personal tax rates and thresholds for 2024-2026: bottom/top tax, personal allowance, share income limits, AM contribution, under/overpaid tax interest, gifts and esta

Overview of tax-advantaged pension schemes

Overview of Danish pension schemes: deduction/exemption rules, PAL tax (15.3%) on investment returns and taxation on payout. Covers lifelong pension savings, annuities (lump sum/annual)

Fees for estates, gift, VAT and appeals etc.

Denmark duties & fees overview 2024-2026: estate and gift duty allowances and rates, additional estate duty and other transfers, complaint/application fees and VAT rates/thresholds.

Equational deductions

Danish deductions overview 2024-2026: employee and employment deductions (incl. single parents), gift and union fee limits, job deduction and home service/handyman deduction.

Depreciation law

Depreciation overview for Denmark 2024-2026: rates for machinery/assets, buildings and installations, immediate write-off thresholds for small assets, and advance depreciation rules/lim

Rates for companies

See Danish corporate tax rates for 2023-2025 (companies and cooperatives) plus rates for underpaid and overpaid tax, including the surcharge/interest rates where applicable.

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